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2020 (11) TMI 14 - AT - Service TaxLevy of Service tax or VAT? - transaction of work wear rental - supply of tangible goods Service or not - right to use the goods - HELD THAT:- The Commissioner (Appeals) of Hyderabad Commissionerate has also held in the appellant’s own case M/S LINDSTROM SERVICE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2019 (8) TMI 427 - CESTAT CHANDIGARH] held that work wear does not amount to supply of tangible goods so as to attract service tax. Appeal allowed - decided in favor of appellant.
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