Buses Provided to MSRTC and PMPML Classified as Supply of Tangible Goods, Not Rent-a-Cab Services.

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....Classification of services - Supply of Tangible Goods services or rent-a-cab services - it cannot be said that right of possession and effective control is retained with the fleet owner. Therefore, such supply of buses by the appellants to MSRTC & PMPML is in the nature of supply of tangible goods.....