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2024 (4) TMI 111 - AT - Service TaxNature of transaction - deemed sale or service - appellant is a subsidiary of Lindstrom OY Finland and is engaged in leasing work-wear to their clients on the conditions mentioned in the agreements with their clients - possession and effective controls remained with the customers - HELD THAT:- The issue involved in the present case has earlier been considered in the appellant‟s own case for the earlier period by various Benches of the Tribunal and has held in favour of the appellant/ assessee. Reliance can be placed in M/S. LINDSTROM SERVICES INDIA PVT. LTD. VERSUS PRINCIPAL COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2021 (9) TMI 71 - CESTAT CHENNAI] where it was 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 final order of Chennai Bench of CESTAT were appealed by the Revenue before the Hon’ble Supreme Court - the Hon’ble Supreme Court in PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE VERSUS M/S LINDSTROM SERVICES INDIA P. LTD. [2023 (10) TMI 601 - SC ORDER] has dismissed the appeals of the Revenue as being without merit and the copy of the order is also placed on record. The issue has finally been settled by the Hon’ble Supreme Court in favour of the appellant and therefore, by following the ratio of the above said decision, the impugned orders are not sustainable in law - Appeal allowed.
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