Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 887 - AT - Service TaxNature of activity - deemed sale or service? - Supply of Tangible Goods - appellants are engaged in supply, installation and operation of digital camera equipment having Qube digital technology to various theatre owners on ‘right to use’ basis through an agreement entered with the parties - Department was of the view that the supply of digital camera equipment on higher basis to theatre owners would fall within the definition of service as under Section 65 B (44) of the Act, and the nature of the said service as defined under Section 66 E (f) of the Finance Act, 1994 is liable to levy of service tax. Held that: - The sub-clause (f) of Section 66 E (declared services) refers to transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale. The activity does not fall within the definition of service under the Finance Act, 1994 as amended in 2012. Appeal allowed - decided in favor of appellant.
|