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2020 (4) TMI 731 - AT - Service TaxNature of activity - deemed sale or service? - service of providing leasing of digital cinema equipments to theatres - supply of tangible goods’ service or not - HELD THAT:- Identical issue decided in the case of M/S. QUBE CINEMA TECHNOLOGIES PVT. LTD. VERSUS GST & CCE, CHENNAI NORTH [2018 (5) TMI 887 - CESTAT CHENNAI] where it was held that activity does not fall within the definition of service under the Finance Act, 1994 as amended in 2012. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
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