Classification of services - appellant was not retaining the ...

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

April 15, 2019

Case Laws     Service Tax     AT

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’

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