https://www.taxtmi.com/caselaws?id=765086 CESTAT New Delhi held that appellant's supply of trailers to clients constituted hire/rent services rather than "Supply of Tangible Goods" service. The tribunal found effective control and possession transferred to clients who paid fixed rates per trailer. Since right to use was transferred with possession and control, the activity fell under deemed sale concept, outside service tax scope. Department failed to prove retention of control by appellant. The service tax demand was set aside as clients (GTAs) had already discharged service tax liability for transportation services. Appeal allowed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765086 CESTAT New Delhi held that appellant's supply of trailers to clients constituted hire/rent services rather than "Supply of Tangible Goods" service. The tribunal found effective control and possession transferred to clients who paid fixed rates per trailer. Since right to use was transferred with possession and control, the activity fell under deemed sale concept, outside service tax scope. Department failed to prove retention of control by appellant. The service tax demand was set aside as clients (GTAs) had already discharged service tax liability for transportation services. Appeal allowed. Case-Laws Service Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765086