https://www.taxtmi.com/caselaws?id=461710 Leasing of machinery under the agreements amounted to a transfer of the right to use goods because the lessee had exclusive possession, effective control, and operational control over the machinery during the contract period. That made the transaction a deemed sale under Article 366(29A)(d) of the Constitution, and it could not be subjected again to service tax as supply of tangible goods for use under Section 65(105)(zzzzj) of the Finance Act, 1994. The service tax demand was therefore unsustainable, and the appeals succeeded with the impugned orders set aside in favour of the assessee. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 22 Apr 2025 20:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461710 Leasing of machinery under the agreements amounted to a transfer of the right to use goods because the lessee had exclusive possession, effective control, and operational control over the machinery during the contract period. That made the transaction a deemed sale under Article 366(29A)(d) of the Constitution, and it could not be subjected again to service tax as supply of tangible goods for use under Section 65(105)(zzzzj) of the Finance Act, 1994. The service tax demand was therefore unsustainable, and the appeals succeeded with the impugned orders set aside in favour of the assessee. Case-Laws Service Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461710