Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 229 - AT - Service TaxClassification of services - supply of tangible goods service or not - supply of tangible goods without transferring the right of effective control - providing a taxable service to their clients i.e., prior to 01.07.2012 - HELD THAT:- An identical issue has already been examined in the case of the Haryana unit of the appellant by the Tribunal in M/S LINDSTROM SERVICE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2019 (8) TMI 427 - CESTAT CHANDIGARH] it was observed in the instant case, in terms of agreement work-wear rented out always remains within the exclusive possession of their clients and nobody else can use the those work-wear at the same time and hence effective control to lie with the user/ clients. The appellant, therefore, does not have control over the use of the work-wear. Thus the activity is not in the nature of “service” under the Finance Act in both during the period prior to negative list regime and thereafter as held in the impugned order. As the issue has been settled in favour of the appellant, therefore, the appellant is not liable to pay Service Tax - the impugned order is set aside - appeal allowed.
|