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    <title>2018 (5) TMI 887 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the service tax demands imposed on the supply of digital camera equipment to theatre owners under the &#039;Supply of Tangible Goods&#039; category. It held that the activity constituted a deemed sale, involving the transfer of possession and effective control of the goods, which excluded it from the service tax liability. The Tribunal emphasized the appellants&#039; payment of VAT on the activity and referred to relevant legal provisions to support its decision, ultimately granting relief to the appellants and ruling in their favor.</description>
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    <pubDate>Wed, 09 May 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=360323</link>
      <description>The Tribunal set aside the service tax demands imposed on the supply of digital camera equipment to theatre owners under the &#039;Supply of Tangible Goods&#039; category. It held that the activity constituted a deemed sale, involving the transfer of possession and effective control of the goods, which excluded it from the service tax liability. The Tribunal emphasized the appellants&#039; payment of VAT on the activity and referred to relevant legal provisions to support its decision, ultimately granting relief to the appellants and ruling in their favor.</description>
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      <pubDate>Wed, 09 May 2018 00:00:00 +0530</pubDate>
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