https://www.taxtmi.com/caselaws?id=794574 Leasing of machinery was held not to constitute taxable supply of tangible goods service where the equipment was delivered to the lessee's premises for its exclusive use during the lease period, and the lessor was excluded from using or assigning it to others. Applying the settled test for transfer of right to use goods, the decisive factors were transfer of possession and effective control. As the transactions were treated as deemed sales and VAT had been discharged, the service tax demand under the cited Finance Act provisions was held unsustainable, with consequential relief following. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794574 Leasing of machinery was held not to constitute taxable supply of tangible goods service where the equipment was delivered to the lessee's premises for its exclusive use during the lease period, and the lessor was excluded from using or assigning it to others. Applying the settled test for transfer of right to use goods, the decisive factors were transfer of possession and effective control. As the transactions were treated as deemed sales and VAT had been discharged, the service tax demand under the cited Finance Act provisions was held unsustainable, with consequential relief following. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794574