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2019 (5) TMI 591 - CESTAT AHMEDABADLiability of service tax - lease rent - appellant are supplying gas cylinders on lease basis on which they are paying VAT - HELD THAT:- The lease rent is not liable to Service Tax - Issue is covered by the decision in the case of MATHESON K. AIR INDIA PVT. LTD VERSUS COMMISSIONER OF CENTRAL EX. & S.T., PUNE [2017 (3) TMI 1722 - CESTAT MUMBAI]. Early hearing application is allowed. To be listed on 03/04/2019.
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