https://www.taxtmi.com/caselaws?id=460091 CESTAT Chennai held that lease rentals paid by appellant to foreign company for hiring containers constituted deemed sale rather than taxable service. Applying five-fold test from BSNL case, tribunal found transfer of possession and effective control of containers to appellant satisfied criteria for deemed sale. Activity could not fall under Supply of Tangible Goods Services under Section 65(105)(zzzzj) for period up to 30.06.2012 or service definition under Section 65B(44) post-01.07.2012. Service tax demand unsustainable for entire period. Appeal allowed, impugned order set aside. en-us Thu, 11 Jul 2024 00:00:00 +0530 Wed, 13 May 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460091 CESTAT Chennai held that lease rentals paid by appellant to foreign company for hiring containers constituted deemed sale rather than taxable service. Applying five-fold test from BSNL case, tribunal found transfer of possession and effective control of containers to appellant satisfied criteria for deemed sale. Activity could not fall under Supply of Tangible Goods Services under Section 65(105)(zzzzj) for period up to 30.06.2012 or service definition under Section 65B(44) post-01.07.2012. Service tax demand unsustainable for entire period. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460091