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2017 (11) TMI 1571 - AT - Service TaxClassification of services - rent a cab service or Supply of tangible goods service? - Held that: - The essential criterion specified for classification of the service under the supply of tangible goods is that goods should be supplied without transferring the right of possession and effective control - As per the facts of the present case, the vehicles during the course of service remain under the ownership of respondent and are given to the clients only for transportation of passengers - appeal dismissed - decided against Revenue.
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