https://www.taxtmi.com/caselaws?id=314499 The Tribunal set aside the Commissioner's order dated 29.05.2015, which had confirmed the demand for service tax with interest and penalty against the appellant. It was determined that the appellant had indeed transferred possession and effective control of the wagons to the Indian Railways under the Agreement, as evidenced by Clause 4.1 and a supporting Certificate. Consequently, the appellant was not liable for the supply of tangible goods service tax, and the appeal was allowed. 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 The Tribunal set aside the Commissioner's order dated 29.05.2015, which had confirmed the demand for service tax with interest and penalty against the appellant. It was determined that the appellant had indeed transferred possession and effective control of the wagons to the Indian Railways under the Agreement, as evidenced by Clause 4.1 and a supporting Certificate. Consequently, the appellant was not liable for the supply of tangible goods service tax, and the appeal was allowed. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314499