https://www.taxtmi.com/caselaws?id=449048 Supplying JCBs, excavators and similar equipment with operators and maintenance arrangements was held not to amount to taxable supply of tangible goods service where the contracts showed transfer of possession and effective control to the recipient. Ancillary features such as monthly hire billing, operator deployment, maintenance duties and repair clauses did not change the character of the arrangement. As the tax demand itself was unsustainable, the connected interest and penalties also could not survive, and limitation was not examined. en-us Wed, 31 Jan 2024 00:00:00 +0530 Mon, 05 Feb 2024 08:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449048 Supplying JCBs, excavators and similar equipment with operators and maintenance arrangements was held not to amount to taxable supply of tangible goods service where the contracts showed transfer of possession and effective control to the recipient. Ancillary features such as monthly hire billing, operator deployment, maintenance duties and repair clauses did not change the character of the arrangement. As the tax demand itself was unsustainable, the connected interest and penalties also could not survive, and limitation was not examined. Case-Laws Service Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449048