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Service Tax - Highlights / Catch Notes

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Classification of services - Supply of Tangible Goods service or ...


DG Sets Rental: Classified as Deemed Sale, No Service Tax Due Under Article 366 (29A) of Indian Constitution.

September 20, 2023

Case Laws     Service Tax     AT

Classification of services - Supply of Tangible Goods service or not - supply of DG Sets on rental basis for a non temporary period - Transfer of right to use or not - in a case where supply of goods has been treated as deemed sale under article 366 (29A) of Constitution of India. Accordingly, it was held that on such transaction no service tax is payable. - AT

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