Since the effective control and possession of the equipments ...

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

January 16, 2020

Case Laws Service Tax AT

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”.

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Since the effective control and possession of the equipments ...

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

January 16, 2020

Case Laws Service Tax AT

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