https://www.taxtmi.com/caselaws?id=793848 Hiring of diesel generator sets with delivery at the customer's premises was held to be a transfer of the right to use goods, not supply of tangible goods service, because the contractual terms showed transfer of possession and effective control for the agreed period; the service tax demand on that count was unsustainable. On limitation, the record did not establish wilful suppression with intent to evade, so the extended period was unavailable and the consequential interest and penalties did not survive. The order was set aside and relief followed in law. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793848 Hiring of diesel generator sets with delivery at the customer's premises was held to be a transfer of the right to use goods, not supply of tangible goods service, because the contractual terms showed transfer of possession and effective control for the agreed period; the service tax demand on that count was unsustainable. On limitation, the record did not establish wilful suppression with intent to evade, so the extended period was unavailable and the consequential interest and penalties did not survive. The order was set aside and relief followed in law. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793848