https://www.taxtmi.com/caselaws?id=472822 Discretionary monetary thresholds under a borrowed appellate provision do not create an absolute bar to entertaining an appeal where a substantive classification dispute requires determination. Leasing scaffolding items does not attract service tax where the arrangement transfers the right to use the goods, together with possession and effective control, to the lessee. Treatment of the transaction as a deemed sale for VAT purposes, with VAT paid accordingly, supports its character as a transfer of the right to use rather than a taxable service. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 26 Oct 2026 20:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472822 Discretionary monetary thresholds under a borrowed appellate provision do not create an absolute bar to entertaining an appeal where a substantive classification dispute requires determination. Leasing scaffolding items does not attract service tax where the arrangement transfers the right to use the goods, together with possession and effective control, to the lessee. Treatment of the transaction as a deemed sale for VAT purposes, with VAT paid accordingly, supports its character as a transfer of the right to use rather than a taxable service. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472822