2017 (3) TMI 1722 - AT - Service Tax

Liability of service tax - rent paid by appellant towards helium gas tankers used for transportation of helium gas by the suppliers of helium gas from abroad - reverse charge mechanism - Held that - An identical issue of the very same assessee 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 - appeal allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT Mumbai in Appeal No. ST/88899/2013 and related appeals involved a service tax liability issue on rent paid for helium gas tankers used for transportation. The Tribunal ruled in favor of the appellant, stating that service tax liability under reverse charge mechanism does not apply in this case. The appeal was allowed, and the impugned order was set aside.