Leasing of scaffolding items attracts VAT, not service tax, rules tribunal.

The CESTAT ruled that the leasing of "Scaffolding items" by the Appellant, on which VAT had been paid as a deemed sale within the meaning of Article 366(29A)(d) of the Constitution of India, did not attract service tax liability. The Tribunal held that there was a transfer of the right to use, possession, and effective control over the scaffolding items in favor of the lessees. Consequently, the transaction qualified as a deemed sale liable for VAT, and not a service subject to service tax. The Tribunal set aside the impugned order, allowing the appeal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X