Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 393 - AT - Service TaxClassification of services - service of Supply Of Tangible Goods for use or not - appellant are providing Cylinder to their subsidiaries on rating basis - HELD THAT:- Under the same set of fact and on the legal issue, this tribunal has decided the matter in the appellant’s own case AIMS PHARMA PVT LTD VERSUS C.C.E. & S.T. -VADODARA-I [2019 (5) TMI 240 - CESTAT AHMEDABAD] where it was held that supply of tangible goods on lease basis with transfer of right to possession and effective control will go out of ambit of taxable services. Moreover this transaction is undisputedly liable to VAT as the appellant are paying the VAT as per the provision of the State Government VAT Act. Thus, the services would not fall under the category of ‘tangible goods for use’. It is also observed that in the present case the show cause notice is only in the form of statement to the earlier show cause notice which was covered in the cited judgment, therefore, the absolutely identical issue for the earlier period has been decided, accordingly, the issue is no longer Res-Integra. Appeal allowed - decided in favor of appellant.
|