https://www.taxtmi.com/caselaws?id=355994 The Tribunal concluded that the transactions involving the supply of diesel generators on a hire basis constituted deemed sales, transferring possession and control to the hirers. As a result, the transactions were subject to VAT under the APVAT Act and not to service tax under the Finance Act, 1994. The impugned orders demanding service tax were set aside, and both appeals by M/s Power Mak Industries and Power Mak Pvt. Ltd were allowed with consequential benefits in accordance with the law. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355994 The Tribunal concluded that the transactions involving the supply of diesel generators on a hire basis constituted deemed sales, transferring possession and control to the hirers. As a result, the transactions were subject to VAT under the APVAT Act and not to service tax under the Finance Act, 1994. The impugned orders demanding service tax were set aside, and both appeals by M/s Power Mak Industries and Power Mak Pvt. Ltd were allowed with consequential benefits in accordance with the law. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355994