https://www.taxtmi.com/caselaws?id=447783 Contractual rental of earth-moving equipment was treated as a transfer of the right to use goods, not as a taxable supply of tangible goods for use, because the hirer had possession-related obligations, restrictions on use, liability for damage, and effective control under a rights-to-use arrangement. The presence of VAT treatment and the contract terms supported the conclusion that the transaction amounted to a deemed sale rather than a service. Applying the settled tests for transfer of the right to use goods, the tribunal held that service tax was not payable and the impugned order could not stand. en-us Tue, 02 Jan 2024 00:00:00 +0530 Wed, 14 Aug 2024 11:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447783 Contractual rental of earth-moving equipment was treated as a transfer of the right to use goods, not as a taxable supply of tangible goods for use, because the hirer had possession-related obligations, restrictions on use, liability for damage, and effective control under a rights-to-use arrangement. The presence of VAT treatment and the contract terms supported the conclusion that the transaction amounted to a deemed sale rather than a service. Applying the settled tests for transfer of the right to use goods, the tribunal held that service tax was not payable and the impugned order could not stand. Case-Laws Service Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447783