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2021 (9) TMI 71 - AT - Service TaxNature of activity - service or deemed sale - supply of workwear on rent / lease basis as per the requirement of each customer - period involved is 2015 – 16, 2016 – 17 and April 2017 to June 2017 - HELD THAT:- The issue as to whether the activity of renting of workwear is a service or deemed sale has been analyzed by this Tribunal in the appellant’s own case [2020 (11) TMI 14 - CESTAT CHENNAI] for a different period, where it was held that work wear does not amount to supply of tangible goods so as to attract service tax. The demand raised cannot sustain and requires to be set aside - Appeal allowed - decided in favor of appellant.
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