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2017 (10) TMI 748 - AT - Service TaxValuation - includibility - charges for asset usage - Held that: - It is not the case of Revenue that the equipment usage referred to in the impugned agreement is one that subsequently would have been taxable as ‘supply of tangible goods’ - it is clear from the decision of this Tribunal in Sujala Pipes Pvt Ltd v. Commissioner of Customs, Central Excise & Service Tax, Guntur [2014 (7) TMI 932 - CESTAT BANGALORE] that discharge of VAT liability is sufficient to exclude operation of the Finance Act, 1994 on any transaction for which a consideration is received - demand set aside - appeal allowed.
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