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2024 (1) TMI 182 - CESTAT AHMEDABADLevy of Service Tax - Supply of Tangible Goods for Use of Service - renting of Earth Moving Equipment - deemed sale - right to possession and effective control of such equipment transferred to the lessee - HELD THAT:- From the decision in M/S. GIMMCO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NAGPUR (VICE-VERSA) [2016 (12) TMI 394 - CESTAT MUMBAI], it can be seen that the terms and condition in the above case are identical to the terms and condition of the contract in the present case, and it is also fact that the appellant have paid the VAT on the transaction being a deemed sale in terms of Article 366 (29A) of Constitution of India. Therefore, the renting of the equipment does not fall under the category of ‘supply of tangible goods for use service’. Following the above decision in the appellant’s own case - the impugned order set aside - appeal allowed.
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