https://www.taxtmi.com/caselaws?id=799893 Supply of tangible goods service applies only where tangible goods are provided for use without transferring possession and effective control. Vehicles fitted with hydrogen cylinder skids, charged on a per-trip basis, were characterised as transportation activity rather than vehicle renting. The activity was therefore not classifiable as supply of tangible goods service. It also did not satisfy the requirements for classification as goods transport agency service. Consequently, the service-tax demand raised under the supply of tangible goods service category was set aside. en-us Tue, 15 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799893 Supply of tangible goods service applies only where tangible goods are provided for use without transferring possession and effective control. Vehicles fitted with hydrogen cylinder skids, charged on a per-trip basis, were characterised as transportation activity rather than vehicle renting. The activity was therefore not classifiable as supply of tangible goods service. It also did not satisfy the requirements for classification as goods transport agency service. Consequently, the service-tax demand raised under the supply of tangible goods service category was set aside. Case-Laws Service Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799893