TMI BlogSince the effective control and possession of the equipments were not transferred to the...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”. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|