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2018 (2) TMI 1896 - AT - Service TaxTaxability - hire charges collected by the appellant for hiring cranes to its customer - C.B.E. & C. Circular No. 334/1/2008-TRU, dated 29-2-2008 - HELD THAT:- TRU clarification, dated 29-2-2008 makes it clear that service tax will be liable to be paid only in those cases where the legal right of possession and effective control is not transferred - In the present case, we note that such legal right of possession and effective control is transferred. Consequently, the service does not fall within the category of SOTG service. An identical issue has come up before Tribunal in the case of KINETIC COMMUNICATIONS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2016 (2) TMI 1044 - CESTAT MUMBAI] in which the Tribunal has set aside the demand for service tax under above category. Appeal allowed - decided in favor of appellant.
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