https://www.taxtmi.com/caselaws?id=764873 CESTAT NEW DELHI held that transfer of cranes to Municipal Corporation constituted hire service rather than Supply of Tangible Goods Service. The tribunal found that effective control and possession of cranes rested with the corporation, not the appellant, as the corporation had exclusive usage rights, controlled crane movement and drivers, while appellant only paid maintenance costs. Since appellant collected no service tax from invoices and lacked effective control over the cranes, the service tax demand was wrongly confirmed. Appeal allowed. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 21 Jan 2025 09:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764873 CESTAT NEW DELHI held that transfer of cranes to Municipal Corporation constituted hire service rather than Supply of Tangible Goods Service. The tribunal found that effective control and possession of cranes rested with the corporation, not the appellant, as the corporation had exclusive usage rights, controlled crane movement and drivers, while appellant only paid maintenance costs. Since appellant collected no service tax from invoices and lacked effective control over the cranes, the service tax demand was wrongly confirmed. Appeal allowed. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764873