https://www.taxtmi.com/caselaws?id=767801 The Tribunal determined that the appellant's crane hiring services should be classified under "supply of tangible goods" as per Section 65(105)(zzzzj) of the Finance Act, 1994, which was introduced on 16.05.2008. Consequently, services provided before this date were not taxable under this category. The Tribunal rejected the Revenue's argument that the services should be taxed as "business support services" and set aside the demands raised in the impugned order. The appeal was allowed with consequential relief, establishing that the introduction of a new tax category implies no prior coverage under existing categories. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767801 The Tribunal determined that the appellant's crane hiring services should be classified under "supply of tangible goods" as per Section 65(105)(zzzzj) of the Finance Act, 1994, which was introduced on 16.05.2008. Consequently, services provided before this date were not taxable under this category. The Tribunal rejected the Revenue's argument that the services should be taxed as "business support services" and set aside the demands raised in the impugned order. The appeal was allowed with consequential relief, establishing that the introduction of a new tax category implies no prior coverage under existing categories. Case-Laws Service Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767801