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2018 (2) TMI 1047 - AT - Service TaxSupply of tangible goods service - appellant is claiming these are accommodations created at site. The Revenue is claiming that these are tangible goods supplied by the client - Held that: - these bunk houses are in fact created on concrete platform at site with various components and accessories and as such, there is no “supply of bunk-house” to be called supply of tangible goods in the present arrangement. The bunk-house accommodation is created at site based some on permanent concrete base with some dismantable components - there is no identified supply of bunker-houses as considered by the lower authorities - appeal allowed - decided in favor of appellant.
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