https://www.taxtmi.com/caselaws?id=768152 CESTAT Allahabad held that leasing earth station equipment constituted taxable service under Supply of Tangible Goods Services category. Following SC precedents in Adani Gas Ltd. and K.P. Mozika cases, the tribunal distinguished between transferring right to use versus mere license to use goods. The appellant retained ownership and control while providing equipment for use against lease rent without transferring property rights. The order was modified to allow cum-tax benefit in determining taxable service value. Appeal partly allowed with matter remanded for recalculating tax demand, while penalties were upheld. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768152 CESTAT Allahabad held that leasing earth station equipment constituted taxable service under Supply of Tangible Goods Services category. Following SC precedents in Adani Gas Ltd. and K.P. Mozika cases, the tribunal distinguished between transferring right to use versus mere license to use goods. The appellant retained ownership and control while providing equipment for use against lease rent without transferring property rights. The order was modified to allow cum-tax benefit in determining taxable service value. Appeal partly allowed with matter remanded for recalculating tax demand, while penalties were upheld. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768152