https://www.taxtmi.com/caselaws?id=781810 CESTAT Chandigarh-AT allowed the appeal, setting aside the service tax demands. It held that leasing of machinery did not fall under "supply of tangible goods service" because the right of possession was transferred to the lessees, and both possession and effective control must remain with the provider for the levy to apply. Demands under Business Exhibition Service failed as the exhibitions and payments were outside India, services were performed abroad, and certain components became taxable only after 01.05.2011, while the demand period ended on 28.02.2011. The demand under Business Support Service was also rejected, as the services did not qualify as taxable market research received in India. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781810 CESTAT Chandigarh-AT allowed the appeal, setting aside the service tax demands. It held that leasing of machinery did not fall under "supply of tangible goods service" because the right of possession was transferred to the lessees, and both possession and effective control must remain with the provider for the levy to apply. Demands under Business Exhibition Service failed as the exhibitions and payments were outside India, services were performed abroad, and certain components became taxable only after 01.05.2011, while the demand period ended on 28.02.2011. The demand under Business Support Service was also rejected, as the services did not qualify as taxable market research received in India. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781810