https://www.taxtmi.com/caselaws?id=755089 Leasing and hiring of diesel generating sets was examined under the pre-01.07.2012 service tax regime and section 66E(f), but the Tribunal found that the arrangement involved transfer of possession and effective control to the customers. On that basis, the activity was held not to be Supply of Tangible Goods for Use and instead amounted to transfer of right to use goods, a deemed sale under Article 366(29A)(d). Because the transactions fell outside the service tax net, the confirmed tax demand, interest and penalties could not survive and were set aside. en-us Fri, 28 Jun 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755089 Leasing and hiring of diesel generating sets was examined under the pre-01.07.2012 service tax regime and section 66E(f), but the Tribunal found that the arrangement involved transfer of possession and effective control to the customers. On that basis, the activity was held not to be Supply of Tangible Goods for Use and instead amounted to transfer of right to use goods, a deemed sale under Article 366(29A)(d). Because the transactions fell outside the service tax net, the confirmed tax demand, interest and penalties could not survive and were set aside. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755089