https://www.taxtmi.com/caselaws?id=448044 A contract for hiring cranes, trailers, tank trucks and similar equipment amounts to a transfer of the right to use goods only if the transferee obtains legal, exclusive use of identifiable goods and effective control passes from the owner. Where the contractor retains crew, maintenance, operating costs, accident risk and other substantial control, and the agreement negatives any lease or transfer of the right to use, the arrangement is a permissive use or service contract, not a taxable sale. Where possession and effective control remain with the contractor, the same transaction falls within the service tax category of supply of tangible goods once that levy applies. en-us Tue, 09 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448044 A contract for hiring cranes, trailers, tank trucks and similar equipment amounts to a transfer of the right to use goods only if the transferee obtains legal, exclusive use of identifiable goods and effective control passes from the owner. Where the contractor retains crew, maintenance, operating costs, accident risk and other substantial control, and the agreement negatives any lease or transfer of the right to use, the arrangement is a permissive use or service contract, not a taxable sale. Where possession and effective control remain with the contractor, the same transaction falls within the service tax category of supply of tangible goods once that levy applies. Case-Laws Service Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448044