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 1420 - AT - Service TaxLevy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - Held that: - The facts of the present case reveal that the appellant has supplied machinery on hire along with the operators. The customer is free to make use of the equipment along with the operator for activities as per necessity - It is further evident from the record of the case that the appellant has also paid VAT/ST on the consideration received, considering the same as “deemed sale of goods.” The levy of Service Tax on the transaction as well as levy of VAT, considering the transaction as deemed sale, will be mutually exclusive. Appeal allowed - decided in favor of appellant.
|