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    <title>Applicability of service tax - Led display</title>
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    <description>Leasing an LED display is service-taxable when the provider supplies tangible goods for use without transferring the right of possession and effective control; if the transaction is treated as a deemed sale and subject to VAT under state law, it is not treated as a taxable service, but where VAT is levied on such leases the service tax liability is applied excluding VAT.</description>
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      <description>Leasing an LED display is service-taxable when the provider supplies tangible goods for use without transferring the right of possession and effective control; if the transaction is treated as a deemed sale and subject to VAT under state law, it is not treated as a taxable service, but where VAT is levied on such leases the service tax liability is applied excluding VAT.</description>
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