Transfer of rights of possession with Machinery not taxable service under ‘Supply of tangible goods’: CESTAT upholds demand of Service Tax [Read Order]

By Kalyani B. Nair - On October 7, 2023 12:00 pm - 2 mins read
Transfer of rights of possession with Machinery not taxable service - Supply of tangible goods - CESTAT upholds demand of service tax - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the demand of service demand and held that transfer of rights of possession with machinery not taxable service under the category of Supply of tangible goods. The Appellant, Uttam Chand Sethia, was a proprietorship firm engaged in the activities of construction…

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