https://www.taxtmi.com/caselaws?id=460242 The Delhi HC dismissed a petition challenging service tax liability for 2008-09 to 2014-15. The petitioner supplied compressors and equipment with manpower while retaining possession and control over the equipment. The court held this constituted taxable service under "supply of tangible goods" category since equipment was supplied without transferring possession rights to service receivers. The petitioner's argument that paying sales tax exempted them from service tax was rejected, as authorities determined no transfer of right to use occurred. The court found no merit in challenging the show cause notices and impugned order dated 28 November 2016. en-us Mon, 04 Nov 2024 00:00:00 +0530 Thu, 16 Jan 2025 16:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460242 The Delhi HC dismissed a petition challenging service tax liability for 2008-09 to 2014-15. The petitioner supplied compressors and equipment with manpower while retaining possession and control over the equipment. The court held this constituted taxable service under "supply of tangible goods" category since equipment was supplied without transferring possession rights to service receivers. The petitioner's argument that paying sales tax exempted them from service tax was rejected, as authorities determined no transfer of right to use occurred. The court found no merit in challenging the show cause notices and impugned order dated 28 November 2016. Case-Laws Service Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460242