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2019 (2) TMI 311 - CESTAT ALLAHABADNature of Activity - sale or service? - leasing of generator - service of supply of tangible goods - Central Board of Excise and Customs through Circular No.334/1/2008-TRU, dated 29.02.2008 - Held that:- On verification of record and particularly the certificate issued by Chartered Accountant giving details of the registration obtained by the appellant for payment of VAT in respect of right to use of DG sets, it is found that appellants were not covered by the definition of service of supply of tangible goods as clarified by CBEC - appeal allowed - decided in favor of appellant.
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