https://www.taxtmi.com/caselaws?id=790444 Equipment-hiring arrangements were treated as transfers of the right to use goods where the customer had possession, control and custody of the equipment, bore the risk of loss or damage, and the supplier retained no effective dominion during the contract term. On that footing, the transactions fell within deemed sales under Article 366(29A)(d) of the Constitution and were not taxable as supply of tangible goods for use under the Finance Act, 1994. The fact that VAT was paid further supported the sale character. Ancillary terms relating to maintenance, commissioning, operators and consumables did not alter the dominant transfer of control. Service tax, with consequential interest and penalties, was therefore not leviable. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790444 Equipment-hiring arrangements were treated as transfers of the right to use goods where the customer had possession, control and custody of the equipment, bore the risk of loss or damage, and the supplier retained no effective dominion during the contract term. On that footing, the transactions fell within deemed sales under Article 366(29A)(d) of the Constitution and were not taxable as supply of tangible goods for use under the Finance Act, 1994. The fact that VAT was paid further supported the sale character. Ancillary terms relating to maintenance, commissioning, operators and consumables did not alter the dominant transfer of control. Service tax, with consequential interest and penalties, was therefore not leviable. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790444