Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal. It held that the transaction between the parties constituted a job work arrangement, not a 'supply of tangible goods for use service'. The respondent installed machinery at the client's factory premises to carry out production activities using their own machines. No lease rent or consideration was charged for the 'supply of tangible goods for use'. The charges collected were for the production process on a job work basis, as evident from the invoices. Therefore, the demand of service tax under the 'supply of tangible goods for use service' was incorrect.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal. It held that the transaction between the parties constituted a job work arrangement, not a 'supply of tangible goods for use service'. The respondent installed machinery at the client's factory premises to carry out production activities using their own machines. No lease rent or consideration was charged for the 'supply of tangible goods for use'. The charges collected were for the production process on a job work basis, as evident from the invoices. Therefore, the demand of service tax under the 'supply of tangible goods for use service' was incorrect.
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