Nature of activity - service or sale - supply of Tangible Goods ...
Work-Wear Rental with Exclusive Client Use Not Subject to Service Tax as No Tangible Goods Service Supplied.
August 9, 2019
Case Laws Service Tax AT
Nature of activity - service or sale - supply of Tangible Goods services or not - work-wear rented out always remains within the exclusive possession of their clients and nobody else can use the those workwear at the same time and hence effective control to lie with the user/ clients - not liable to service tax.
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