No Service Tax on Equipment Used by M/s BHEL Due to Lack of Transfer of Control, Possession to Assessee.

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Full Text of the Document

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....Since the effective control and possession of the equipments were not transferred to the appellant-assessee, as per the statutory mandates, such use of the equipment belonging to M/s BHEL cannot not be leviable to service tax under the category of “ Supply of Tangible Goods Service”.....