https://www.taxtmi.com/caselaws?id=411726 The Tribunal ruled in favor of the appellant, a workwear rental company, determining that the activity of renting workwear constituted a deemed sale subject to VAT, not a service subject to service tax. The appellant's ownership, control, and maintenance responsibilities over the workwear, as outlined in the agreements with clients, led to the conclusion that the activity did not amount to a service for taxation purposes. The Tribunal referred to its previous decision and the Commissioner (Appeals) order, setting aside the department's claim and overturning the impugned order for the period 2015-2017. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 09 Dec 2021 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411726 The Tribunal ruled in favor of the appellant, a workwear rental company, determining that the activity of renting workwear constituted a deemed sale subject to VAT, not a service subject to service tax. The appellant's ownership, control, and maintenance responsibilities over the workwear, as outlined in the agreements with clients, led to the conclusion that the activity did not amount to a service for taxation purposes. The Tribunal referred to its previous decision and the Commissioner (Appeals) order, setting aside the department's claim and overturning the impugned order for the period 2015-2017. Case-Laws Service Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411726