https://www.taxtmi.com/caselaws?id=456292 Leasing of gas production units and storage equipment was outside the taxable service of supply of tangible goods for use because the service entry applies only where goods are made available without transfer of possession and effective control. The equipment was installed at customers' premises, customers were entitled to use it during the lease period, and the contractual terms showed transfer of possession and control. The transaction was also treated as a transfer of right to use goods and subjected to VAT, reinforcing its character as a deemed sale rather than a taxable service. The circular on the scope of the entry supported this reading, so the service tax demand was not sustainable. en-us Wed, 13 Sep 2023 00:00:00 +0530 Sat, 13 Jul 2024 21:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456292 Leasing of gas production units and storage equipment was outside the taxable service of supply of tangible goods for use because the service entry applies only where goods are made available without transfer of possession and effective control. The equipment was installed at customers' premises, customers were entitled to use it during the lease period, and the contractual terms showed transfer of possession and control. The transaction was also treated as a transfer of right to use goods and subjected to VAT, reinforcing its character as a deemed sale rather than a taxable service. The circular on the scope of the entry supported this reading, so the service tax demand was not sustainable. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456292