Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 412 - AT - Service TaxDemand of service tax - Supply of Tangible Goods - disallowance of credit on input services - whether the activities of supply of equipment would fall within the ambit of supply of tangible goods or not? - Held that: - when there is supply of use of equipment without transferring right of possession and effective control of the equipment, the same would fall within the category of supply of tangible goods service - the activity carried out by the appellant, involving supply of tangible goods for use, since such supply also involves transfer of right of possession and effective control of such goods, the said activity would not fall under "supply of tangible goods" service. Moreover, the appellant has furnished documents which show that the said user fee collected is assessed under the VAT Act. The levy of VAT and service tax being mutually exclusive, the demand is not sustainable on this ground also - demand set aside. Disallowance of credit on input services - Held that: - There are various decisions of the Tribunal as well as the High Courts which have held the above activities to be eligible for credit - the disallowance of credit on the impugned services except club services are eligible for credit. Appeal allowed - decided in favor of appellant.
|