https://www.taxtmi.com/caselaws?id=797877 Supply of tangible goods service applies to wet leasing of CNG compressors and related equipment where the supplier installs, operates and maintains the equipment, provides personnel and spares, and retains possession, command, management and effective control. A transfer of the right to use goods, constituting a deemed sale, requires transfer of both possession and effective control; payment of sales tax does not alter the arrangement's service-tax character. Extended limitation may apply where contractual terms and applicable tax clarifications establish taxability, but the supplier suppresses material facts with intent to evade service tax. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797877 Supply of tangible goods service applies to wet leasing of CNG compressors and related equipment where the supplier installs, operates and maintains the equipment, provides personnel and spares, and retains possession, command, management and effective control. A transfer of the right to use goods, constituting a deemed sale, requires transfer of both possession and effective control; payment of sales tax does not alter the arrangement's service-tax character. Extended limitation may apply where contractual terms and applicable tax clarifications establish taxability, but the supplier suppresses material facts with intent to evade service tax. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797877