2017 (3) TMI 1722

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..... essee came up before this Bench in K-AIR SPECIALITY GASES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2017 (5) TMI 822 - CESTAT MUMBAI], holding in favor of the appellant that the service tax liability under reverse charge mechanism will not arise in the case of rent paid for helium gas tankers for transportation of helium under the category of 'supply of tangible goods for use' - appea .....

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..... 2. Heard both the sides and perused the records. 3. On perusal of the records, we find that the issue is regarding service tax liability on the rent paid by appellant towards helium gas tankers used for transportation of helium gas by the suppliers of helium gas from abroad. The demand has been raised on appellant on reverse charge basis. 4. We find that identical issue of the very same a .....

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