Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the Constitution of India. Despite the removal of individual service definition post 01.07.2012, deemed sale continues to be excluded from service tax purview. Consequently, the activity of leasing DG Sets is not liable to service tax, and the impugned order is set aside, with the appeal allowed.
Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the Constitution of India. Despite the removal of individual service definition post 01.07.2012, deemed sale continues to be excluded from service tax purview. Consequently, the activity of leasing DG Sets is not liable to service tax, and the impugned order is set aside, with the appeal allowed.
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