Services Not Classified as 'Supply of Tangible Goods' Due to Lack of Control Over Leased Items by Appellant.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be ‘Supply of Tangible goods’....