Reverse charge service tax on helium gas tanker rent was held not payable under supply of tangible goods for use.

Service tax was sought on rent paid for helium gas tankers used to transport helium gas under reverse charge as supply of tangible goods for use. The Tribunal followed its earlier decision in the assessee's own case and held that reverse charge service tax was not payable on such tanker rent. On that basis, the impugned order was set aside and the appeals were allowed in favour of the assessee.

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Issues: Whether service tax was leviable on rent paid for helium gas tankers used for transportation of helium gas, on reverse charge basis, under the category of supply of tangible goods for use.

Analysis: The issue was identical to one earlier decided in the assessee's own case. Following the earlier decision, the Tribunal held that the liability to pay service tax under reverse charge mechanism did not arise on rent paid for helium gas tankers used for transportation of helium gas.

Conclusion: The issue was decided in favour of the assessee and against the Revenue. The impugned order was set aside and the appeals were allowed.

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