Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Supply of Tangible Goods Service | Hire of Trailer Without Transfer of Possession or Control Still Taxable as Service: CESTAT Chennai
CESTAT Chennai rules that hiring out trailers without transferring possession or control to the hirer constitutes a taxable 'Supply of Tangible Goods Service' under Section 65(105)(zzzzj), clarifying that mere operational control retained by the provider does not negate service classification. This impacts logistics and equipment rental businesses nationwide, requiring re-evaluation of service tax compliance for asset-hire models where title and control remain with the lessor.