https://www.taxtmi.com/caselaws?id=757013 Classification of services dispute examined whether leasing railway rakes to Indian Railways amounted to a supply of tangible goods service; tribunal found the appellant lacked effective control and possession once rakes were handed to Railways, so clients received transportation of goods by rail service and no supply of tangible goods service was rendered. The agreement showed rakes were allotted from a common pool and not retained by the appellant, supporting this conclusion. Separately, demands relating to 200809 and 200910 were time-barred as the show cause notice issued in 2012 exceeded the normal limitation period, so the demand was set aside. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757013 Classification of services dispute examined whether leasing railway rakes to Indian Railways amounted to a supply of tangible goods service; tribunal found the appellant lacked effective control and possession once rakes were handed to Railways, so clients received transportation of goods by rail service and no supply of tangible goods service was rendered. The agreement showed rakes were allotted from a common pool and not retained by the appellant, supporting this conclusion. Separately, demands relating to 200809 and 200910 were time-barred as the show cause notice issued in 2012 exceeded the normal limitation period, so the demand was set aside. Case-Laws Service Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757013