https://www.taxtmi.com/caselaws?id=434581 Whether the lease of wagons constituted a taxable service or a transfer of goods: the Tribunal found that the appellants had transferred right of possession and effective control of the wagons to the railway authority and had discharged applicable VAT/sales tax, thereby evidencing a transfer of goods rather than provision of a taxable service (Supply of Tangible Goods). The legal basis was the substantive control/possession test and contemporaneous tax treatment under VAT/sales tax. SC upheld the Tribunal's conclusion and dismissed the appeal. en-us Fri, 20 Jan 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434581 Whether the lease of wagons constituted a taxable service or a transfer of goods: the Tribunal found that the appellants had transferred right of possession and effective control of the wagons to the railway authority and had discharged applicable VAT/sales tax, thereby evidencing a transfer of goods rather than provision of a taxable service (Supply of Tangible Goods). The legal basis was the substantive control/possession test and contemporaneous tax treatment under VAT/sales tax. SC upheld the Tribunal's conclusion and dismissed the appeal. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434581