https://www.taxtmi.com/caselaws?id=776743 Rental of equipment amounts to a transfer of the right to use goods when the equipment is identified, placed under the customer's possession and effective control, and the owner cannot confer the same use on others during the hire period; such a transaction is treated as a deemed sale and falls outside service tax as supply of tangible goods service. Where VAT has been discharged on that deemed sale, service tax cannot again be levied on the same turnover, and a post-01.07.2012 demand must also rest on the applicable negative list regime. On that basis, the tax, interest and penalty demands were held unsustainable. en-us Tue, 22 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 12:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776743 Rental of equipment amounts to a transfer of the right to use goods when the equipment is identified, placed under the customer's possession and effective control, and the owner cannot confer the same use on others during the hire period; such a transaction is treated as a deemed sale and falls outside service tax as supply of tangible goods service. Where VAT has been discharged on that deemed sale, service tax cannot again be levied on the same turnover, and a post-01.07.2012 demand must also rest on the applicable negative list regime. On that basis, the tax, interest and penalty demands were held unsustainable. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776743