https://www.taxtmi.com/highlights?id=67496 Demand of service tax - appellant had received ‘supply of tangible goods for use’ (STGU) service from foreign suppliers - reverse charge mechanism - The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale under article 366 (29A) of Constitution as the appellant throughout had effective control and possession over the ISO Tankers - No service tax liability - AT en-us Thu, 05 Jan 2023 12:08:48 +0530 Thu, 05 Jan 2023 12:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67496 Demand of service tax - appellant had received ‘supply of tangible goods for use’ (STGU) service from foreign suppliers - reverse charge mechanism - The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale under article 366 (29A) of Constitution as the appellant throughout had effective control and possession over the ISO Tankers - No service tax liability - AT Highlights Service Tax Thu, 05 Jan 2023 12:08:48 +0530 https://www.taxtmi.com/highlights?id=67496