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    <title>2019 (2) TMI 311 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand of service tax, interest, and equal penalty imposed by the Commissioner (Appeals) on the appellants for providing services related to the supply of tangible goods, specifically leasing generators. The Tribunal ruled that the appellants were not within the definition of service of supply of tangible goods as per the Circular issued by the Central Board of Excise and Customs, emphasizing the importance of VAT payment in determining service tax liability for such transactions.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand of service tax, interest, and equal penalty imposed by the Commissioner (Appeals) on the appellants for providing services related to the supply of tangible goods, specifically leasing generators. The Tribunal ruled that the appellants were not within the definition of service of supply of tangible goods as per the Circular issued by the Central Board of Excise and Customs, emphasizing the importance of VAT payment in determining service tax liability for such transactions.</description>
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      <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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