https://www.taxtmi.com/caselaws?id=785765 Site analyser machines hired out against payment of VAT were treated as a transfer of the right to use goods, not a taxable service of supply of tangible goods for use, because possession and effective control passed to the customer. The governing test is whether the arrangement transfers only custody or also the right of possession and control; where exclusive use and deemed-sale treatment exist, service tax does not apply. On that basis, the service tax demand, interest, and penalties could not be sustained, and consequential relief followed. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785765 Site analyser machines hired out against payment of VAT were treated as a transfer of the right to use goods, not a taxable service of supply of tangible goods for use, because possession and effective control passed to the customer. The governing test is whether the arrangement transfers only custody or also the right of possession and control; where exclusive use and deemed-sale treatment exist, service tax does not apply. On that basis, the service tax demand, interest, and penalties could not be sustained, and consequential relief followed. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785765