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    <title>2023 (1) TMI 1458 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a subsidiary of Lindstrom OY Finland, in a case concerning the classification of its activity and the applicability of service tax. The Tribunal held that the appellant did not transfer effective control of the workwear to clients, thus not falling under &quot;Supply of Tangible Goods Service&quot; or a &quot;Declared Service.&quot; The Tribunal dismissed the Revenue&#039;s appeal, allowing the appellant&#039;s appeal and setting aside the impugned order. The decision remained in favor of the appellant as the Revenue&#039;s appeal to the Supreme Court did not have a stay order.</description>
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      <title>2023 (1) TMI 1458 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=306371</link>
      <description>The Tribunal ruled in favor of the appellant, a subsidiary of Lindstrom OY Finland, in a case concerning the classification of its activity and the applicability of service tax. The Tribunal held that the appellant did not transfer effective control of the workwear to clients, thus not falling under &quot;Supply of Tangible Goods Service&quot; or a &quot;Declared Service.&quot; The Tribunal dismissed the Revenue&#039;s appeal, allowing the appellant&#039;s appeal and setting aside the impugned order. The decision remained in favor of the appellant as the Revenue&#039;s appeal to the Supreme Court did not have a stay order.</description>
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