https://www.taxtmi.com/caselaws?id=334683 The Tribunal ruled in favor of the appellant on all three issues related to service tax demands. It held that service tax on rental equipment was not applicable as the appellant had control and possession of the goods. Additionally, the Tribunal found that the appellant was not liable to pay service tax on damages received, considering it as Business Auxiliary Service. Moreover, the services provided under a Market Service Agreement were deemed exempt from service tax as they fell under Business Auxiliary Services and were exported outside India. The Tribunal waived the pre-deposit requirement for the balance amount during the appeal process. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334683 The Tribunal ruled in favor of the appellant on all three issues related to service tax demands. It held that service tax on rental equipment was not applicable as the appellant had control and possession of the goods. Additionally, the Tribunal found that the appellant was not liable to pay service tax on damages received, considering it as Business Auxiliary Service. Moreover, the services provided under a Market Service Agreement were deemed exempt from service tax as they fell under Business Auxiliary Services and were exported outside India. The Tribunal waived the pre-deposit requirement for the balance amount during the appeal process. Case-Laws Service Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334683