https://www.taxtmi.com/caselaws?id=429867 Supply of drill pipes on rental basis was examined for taxability as supply of tangible goods service. The Tribunal found that the pipes were used independently by the recipient, with no engineer, operator, or technically competent personnel deputed by the supplier, and held that SES-based billing for actual use did not by itself show continued effective control or possession with the supplier. It also accepted that VAT had been paid on the transaction. On that basis, the Revenue's control-based objection failed and the demand was set aside. en-us Tue, 01 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 09:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429867 Supply of drill pipes on rental basis was examined for taxability as supply of tangible goods service. The Tribunal found that the pipes were used independently by the recipient, with no engineer, operator, or technically competent personnel deputed by the supplier, and held that SES-based billing for actual use did not by itself show continued effective control or possession with the supplier. It also accepted that VAT had been paid on the transaction. On that basis, the Revenue's control-based objection failed and the demand was set aside. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429867