Vessel Transfer to Appellant Classified as Tangible Goods Supply, Exempt from Service Tax Liability.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Supply of tangible goods services - there is a transfer of right of possession and effective control of the vessel / dredger to the appellant. This arrangement is outside the purview of service tax liability under a 'supply of tangible goods services' - AT....