https://www.taxtmi.com/caselaws?id=769102 CESTAT Chennai held that leasing machinery constitutes supply of tangible goods service only when right to use is provided without possession and effective control rights. The tribunal found the show cause notice vague for failing to specify which lease terms indicated lack of possession/control. Citing SC precedent in Brindavan Beverages, CESTAT ruled vague notices deny proper opportunity to respond. The extended limitation period was also rejected as appellant consistently argued the transaction was subject to VAT, not service tax, with no evidence of willful suppression. Appeal allowed, demand unsustainable. en-us Wed, 16 Apr 2025 00:00:00 +0530 Sat, 19 Apr 2025 08:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769102 CESTAT Chennai held that leasing machinery constitutes supply of tangible goods service only when right to use is provided without possession and effective control rights. The tribunal found the show cause notice vague for failing to specify which lease terms indicated lack of possession/control. Citing SC precedent in Brindavan Beverages, CESTAT ruled vague notices deny proper opportunity to respond. The extended limitation period was also rejected as appellant consistently argued the transaction was subject to VAT, not service tax, with no evidence of willful suppression. Appeal allowed, demand unsustainable. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769102