https://www.taxtmi.com/caselaws?id=750930 CESTAT Chandigarh held that leasing work-wear constitutes service, not deemed sale. The appellant, a subsidiary of Finnish company, leased work-wear to clients under agreements where possession and effective control remained with customers. The Tribunal followed previous decisions in appellant's favor for earlier periods and relied on Chennai CESTAT ruling that work-wear rental doesn't amount to supply of tangible goods attracting service tax. SC dismissed Revenue's appeals as without merit, finally settling the issue in appellant's favor. Appeal allowed. en-us Wed, 27 Mar 2024 00:00:00 +0530 Thu, 04 Apr 2024 04:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750930 CESTAT Chandigarh held that leasing work-wear constitutes service, not deemed sale. The appellant, a subsidiary of Finnish company, leased work-wear to clients under agreements where possession and effective control remained with customers. The Tribunal followed previous decisions in appellant's favor for earlier periods and relied on Chennai CESTAT ruling that work-wear rental doesn't amount to supply of tangible goods attracting service tax. SC dismissed Revenue's appeals as without merit, finally settling the issue in appellant's favor. Appeal allowed. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750930