https://www.taxtmi.com/caselaws?id=362329 The Tribunal differentiated between 'Business Support Service' and 'Supply of Tangible Goods Service' in a dispute over tax liability on leasing machines, ultimately ruling in favor of the appellants. The Tribunal considered the lease agreements as deemed sales, exempting them from service tax and aligning with legal precedents. Referring to relevant case laws, the Tribunal set aside the original authority's decision, granting the appellants relief and establishing the transfer of goods through lease agreements as a deemed sale, thereby resolving the conflicting tax liabilities. en-us Wed, 13 Jun 2018 00:00:00 +0530 Tue, 28 Aug 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362329 The Tribunal differentiated between 'Business Support Service' and 'Supply of Tangible Goods Service' in a dispute over tax liability on leasing machines, ultimately ruling in favor of the appellants. The Tribunal considered the lease agreements as deemed sales, exempting them from service tax and aligning with legal precedents. Referring to relevant case laws, the Tribunal set aside the original authority's decision, granting the appellants relief and establishing the transfer of goods through lease agreements as a deemed sale, thereby resolving the conflicting tax liabilities. Case-Laws Service Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362329