https://www.taxtmi.com/caselaws?id=774011 The Calcutta HC upheld the Tribunal's decision favoring the assessee in a service classification dispute. The court held that rental of computers and equipment to clients constituted supply of tangible goods, not services, as clients had legal right to use the equipment despite location restrictions. The Department failed to prove willful suppression of facts for invoking extended limitation period, particularly since the assessee maintained proper service tax registration and filed returns promptly. The court found no grounds for penalty or interest, dismissing the revenue's appeal and confirming the assessee's position on both substantive and procedural issues. en-us Thu, 19 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774011 The Calcutta HC upheld the Tribunal's decision favoring the assessee in a service classification dispute. The court held that rental of computers and equipment to clients constituted supply of tangible goods, not services, as clients had legal right to use the equipment despite location restrictions. The Department failed to prove willful suppression of facts for invoking extended limitation period, particularly since the assessee maintained proper service tax registration and filed returns promptly. The court found no grounds for penalty or interest, dismissing the revenue's appeal and confirming the assessee's position on both substantive and procedural issues. Case-Laws Service Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774011