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2015 (12) TMI 1218 - AT - Service TaxSupply of tangible goods service - whether without any effective control and transfer of ownership which are essential ingredient of section 65 (105)(zzzz) of Finance Act, 1994, there shall be taxability under the shelter of provision of services in relation to supply of tangible goods - Held that:- Prima facie, interpretation of law is involved in this case with the bundle of facts including contract documents touching the same. In respect of similar nature of transactions Tribunal in the case of Petronet LNG Ltd. Vs Commissioner of Service Tax, New Delhi [2013 (11) TMI 1011 - CESTAT NEW DELHI], has held no taxability. However, without prejudice to the contentions of both sides at this stage there shall be waiver of pre-deposit during pendency of the appeal. - stay granted.
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