https://www.taxtmi.com/caselaws?id=801308 Hiring transit mixture machines to transport ready-mix concrete falls within supply of tangible goods service where possession and effective control remain with the supplier. Retention of the driver, maintenance and diesel by the supplier indicates that the customer did not obtain such control. In the absence of consignment notes or evidence of goods transport agency services, the hiring receipts are taxable as supply of tangible goods service rather than goods transport agency service. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801308 Hiring transit mixture machines to transport ready-mix concrete falls within supply of tangible goods service where possession and effective control remain with the supplier. Retention of the driver, maintenance and diesel by the supplier indicates that the customer did not obtain such control. In the absence of consignment notes or evidence of goods transport agency services, the hiring receipts are taxable as supply of tangible goods service rather than goods transport agency service. Case-Laws Service Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801308