2019 (5) TMI 591 - AT - Service Tax

Liability of service tax - lease rent - appellant are supplying gas cylinders on lease basis on which they are paying VAT - HELD THAT - The lease rent is not liable to Service Tax - Issue is covered by the decision in the case of MATHESON K. AIR INDIA PVT. LTD VERSUS COMMISSIONER OF CENTRAL EX. S.T., PUNE 2017 (3) TMI 1722 - CESTAT MUMBAI . Early hearing application is allowed. To be listed on 03/04/2019.

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled that lease rent for gas cylinders is not liable to Service Tax based on various judgments cited by the appellant's counsel. The case is scheduled for an early hearing on 03/04/2019.