https://www.taxtmi.com/caselaws?id=773765 Supply of machinery on hire, where effective possession and control passed to the and VAT was paid, amounted to a transfer of the right to use goods and therefore a deemed sale under Article 366(29A). The activity fell within the VAT domain, so service tax could not be levied again on the same transaction. As the underlying tax demand was unsustainable, the consequential interest and penalties also failed. en-us Tue, 24 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773765 Supply of machinery on hire, where effective possession and control passed to the and VAT was paid, amounted to a transfer of the right to use goods and therefore a deemed sale under Article 366(29A). The activity fell within the VAT domain, so service tax could not be levied again on the same transaction. As the underlying tax demand was unsustainable, the consequential interest and penalties also failed. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773765