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2020 (2) TMI 187 - AT - Service TaxLevy of service tax - Online Information and Data Base Access service - renting of Modem - HELD THAT:- It is not under dispute that the appellant, on one hand paying the service tax on the Internet Service provided to the customers and, on the other hand they are giving Modem on rental basis. The transaction of providing Modem on rent basis is an independent transaction. In such transaction, they are paying VAT and therefore, the transaction of Modem is a deemed sale in terms of Article 366(29)A of the Constitution, which is exclusive from service. Since the nature of transaction is not under dispute that the same is deemed sale, no service tax can be demanded. The transaction of deemed sale will not attract service tax - Appeal allowed - decided in favor of appellant.
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