https://www.taxtmi.com/caselaws?id=769043 Hiring out equipment was treated as a transfer of the right to use goods where possession and effective control passed to the hirer. Because the transaction was supported by VAT payment and fell within the category of deemed sale, it was outside the service tax net as supply of tangible goods service. The Tribunal relied on the contractual terms, its earlier decision in the assessee's own case, and the Board circular to conclude that the service tax demand was not sustainable. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769043 Hiring out equipment was treated as a transfer of the right to use goods where possession and effective control passed to the hirer. Because the transaction was supported by VAT payment and fell within the category of deemed sale, it was outside the service tax net as supply of tangible goods service. The Tribunal relied on the contractual terms, its earlier decision in the assessee's own case, and the Board circular to conclude that the service tax demand was not sustainable. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769043