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2019 (4) TMI 814 - AT - Service TaxClassification of services - supply of tangible goods services or not - whether the fitting and furniture in a residential premises which was leased out for residential purposes will amount to supply of tangible goods? - Held that:- While transferring the impugned articles by way of lease the 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’ - appeal allowed - decided in favor of appellant.
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