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2013 (7) TMI 98 - AT - Service TaxSupply of Tangible Goods for use - service - Section 65(105)(zzzzj) – the appellant rented out bullock carts to the farmers for transportation of the sugar cane to the factories - Held that:- The bullock carts are supplied without the bullocks - the possession and control over the cart does not lie with the service provider - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service'. - Decided in favor of assessee.
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