https://www.taxtmi.com/caselaws?id=341925 The Tribunal upheld the first appellate authority's decision, ruling in favor of the lessor in a tax dispute regarding payments received for workers used by the lessee. The Tribunal found that the transaction did not constitute a taxable service as the lessor had leased the factory to the lessee, not sold it with employee operations. Additionally, the terms of the agreement did not involve the lessor as an intermediary, and the amount withheld was per financing agency directions, not as consideration for service. The Revenue's appeal was rejected, and the decision was issued on 17/03/2017. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341925 The Tribunal upheld the first appellate authority's decision, ruling in favor of the lessor in a tax dispute regarding payments received for workers used by the lessee. The Tribunal found that the transaction did not constitute a taxable service as the lessor had leased the factory to the lessee, not sold it with employee operations. Additionally, the terms of the agreement did not involve the lessor as an intermediary, and the amount withheld was per financing agency directions, not as consideration for service. The Revenue's appeal was rejected, and the decision was issued on 17/03/2017. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341925