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2019 (2) TMI 491 - CESTAT NEW DELHILiability of service tax - supply of tangible goods service - activity of leasing of machinery - Held that:- The appellant has delivered the effective possession and control of the machinery on the said machinery, which have been delivered to the lessee and admittedly, the said machinery was installed in the promises of the lessee at Sonepat, Haryana. The workers of lessee are entitled to operate such machinery and the lessee is required to take care of the said machinery. Further, pursuant to circular from the CBSE, wherein clearly explaining the scope of the service, it was clarified that transactions, where the supply of tangible goods for use and leviable to VAT/sales tax is a deemed sales of goods and not covered under the scope of the proposed service. The appellant have failed to lead evidence as regards payment of VAT on the said transaction, the said finding is vague as the invoice itself shows charging of VAT and appellant had contended in the very 1st reply to the show cause that they have paid VAT - appeal allowed - decided in favor of appellant.
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