TMI Blog2020 (4) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... OGIES 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. - Service Tax Appeal No.41360 of 2018, 42216 of 2018 - Final Order No. 40074-40075/2020 - Dated:- 29-1-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant Shri D. Arvind appeared and argued the matter. It is submitted by him that the activity of leasing out of cinema digital equipment is a deemed sale and therefore would not fall under the definition of services . It is submitted by him that the appellant is discharging VAT on the said income received and therefore same amount cannot be subject to levy of service tax as VAT and service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra in the case of Qube Cinema Technologies Pvt. Ltd. (supra). The relevant paragraph is reproduced as under : 6.2. The appellant has been discharging VAT on the said activity holding that the transfer of right to use the equipment being a deemed sale under clause 29 A of the article 366 of the Constitution. The sub-clause (f) of Section 66 E (declared services) refers to transfer of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of clause (29A) of Article 366 of the Constitution; or (22) declared service means any activity carried out by a person for another person for consideration and declared as such under section 66E; 65 B (51) taxable service means any service on which service tax is leviable under section 66B; 66 E Declared Services - The following shall constitute declared services, namely:-- (f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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