Where assessee entered into system delivery agreement with a customer to provide for a system comprising of a complete set of various machines/equipments which were required to be installed and commissioned at site of customer and overall operation and maintenance processes shall be responsibility of customer, transaction qualified as a transfer of right to use goods and, consequently, be outside definition of service
Refer:[2016] 67 taxmann.com 142 (AAR - NewDelhi)
Refer:[2016] 67 taxmann.com 142 (AAR - NewDelhi)