https://www.taxtmi.com/caselaws?id=314499 Transfer of possession and effective control of wagons under the agreement was established because the wagons were to merge into and operate under the general pool of Indian Railways wagons, supported by the Railway certificate. On that basis, the transaction did not attract service tax under supply of tangible goods service, and the demand was held unsustainable. en-us Fri, 18 Aug 2023 00:00:00 +0530 Sat, 15 Jun 2024 08:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314499 Transfer of possession and effective control of wagons under the agreement was established because the wagons were to merge into and operate under the general pool of Indian Railways wagons, supported by the Railway certificate. On that basis, the transaction did not attract service tax under supply of tangible goods service, and the demand was held unsustainable. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314499