Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1336 - AT - Service TaxLevy of Service tax - supply of Work-wear on rent/ lease basis as per the requirement of each customer - supply of tangible goods service or not - declared service or not - HELD THAT:- From the decision in M/S LINDSTROM SERVICE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2019 (8) TMI 427 - CESTAT CHANDIGARH], it is observed that the CESTAT’s two benches have taken a consistent view that the service in question is not taxable under supply of tangible goods for use or under the declared service. Therefore, following the aforesaid decision in the present case also, the issue deserve to be decided in the favour of the assessee. As regard, the submission of learned Authorized Representative that against the aforesaid two Chennai Tribunal’s order, the Revenue has filed appeal bearing No. Civil Appeal No. 6459 of 2021, we find that as of now either side could not produce any stay order staying the operation of the Chennai Tribunal’s Order, therefore, mere filing of appeal before the Hon’ble Supreme Court will not of any help to the Revenue. Appeal of assessee allowed.
|