https://www.taxtmi.com/caselaws?id=417890 The Tribunal ruled in favor of the appellant, determining that the supply of mobile gensets constituted a 'deemed sale' under Article 366 (29A) of the Constitution of India. The clients had effective control and possession of the gensets during the rental period, meeting the criteria for 'deemed sale.' As a result, the appellant was not liable for service tax on the supply of mobile gensets, and the Tribunal granted consequential relief, setting aside the Ld. Commissioner's order. The extended period of limitation was deemed inapplicable due to the interpretational nature of the issue and absence of concealment. en-us Wed, 02 Feb 2022 00:00:00 +0530 Fri, 04 Feb 2022 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417890 The Tribunal ruled in favor of the appellant, determining that the supply of mobile gensets constituted a 'deemed sale' under Article 366 (29A) of the Constitution of India. The clients had effective control and possession of the gensets during the rental period, meeting the criteria for 'deemed sale.' As a result, the appellant was not liable for service tax on the supply of mobile gensets, and the Tribunal granted consequential relief, setting aside the Ld. Commissioner's order. The extended period of limitation was deemed inapplicable due to the interpretational nature of the issue and absence of concealment. Case-Laws Service Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417890