https://www.taxtmi.com/caselaws?id=797732 Leasing of dialysis equipment constitutes a taxable declared service where the arrangement does not transfer a legal and exclusive right to use identified goods to the lessee. Article 366(29A)(d) excludes transactions involving transfer of the right to use goods from service tax, whereas hiring or leasing without that transfer remains within Sections 65B(44)(a)(ii) and 66E(f) of the Finance Act, 1994. Owner control through operating specifications, approval requirements, maintenance and insurance obligations, inspection rights, and restrictions on removal prevents a deemed sale. VAT payment does not determine the transaction's character. en-us Mon, 24 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797732 Leasing of dialysis equipment constitutes a taxable declared service where the arrangement does not transfer a legal and exclusive right to use identified goods to the lessee. Article 366(29A)(d) excludes transactions involving transfer of the right to use goods from service tax, whereas hiring or leasing without that transfer remains within Sections 65B(44)(a)(ii) and 66E(f) of the Finance Act, 1994. Owner control through operating specifications, approval requirements, maintenance and insurance obligations, inspection rights, and restrictions on removal prevents a deemed sale. VAT payment does not determine the transaction's character. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797732