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2017 (4) TMI 1176 - AT - Service TaxLiability to tax - supply of tangible goods - appellants got manufactured 60 Railway Wagons and supplied the same to the Railways - Held that: - the appellant supplied wagons in terms of agreement dated March, 1996. The agreement and the supply of wagon were much prior to the tax entry introduced in 2008. The tax entry talks about supply of tangible goods. When such supply has occurred when there was no tax liability, there is no question of service tax payment on the same - the right of position and effective control is with the Railways and as such, the tax entry has no application for the present transaction - appeal allowed - decided in favor of appellant.
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