https://www.taxtmi.com/caselaws?id=751048 CESTAT Kolkata held that the appellant's work-wear rental activity does not constitute a taxable service under the Finance Act. The Tribunal found that rented work-wear remains under exclusive possession and effective control of clients, not the appellant. Following precedent from CESTAT Chandigarh in a similar case involving the appellant's Haryana unit, the court determined this activity falls outside the scope of taxable services both before and after the negative list regime. The impugned order was set aside and appeal allowed, with no service tax liability imposed. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 05:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751048 CESTAT Kolkata held that the appellant's work-wear rental activity does not constitute a taxable service under the Finance Act. The Tribunal found that rented work-wear remains under exclusive possession and effective control of clients, not the appellant. Following precedent from CESTAT Chandigarh in a similar case involving the appellant's Haryana unit, the court determined this activity falls outside the scope of taxable services both before and after the negative list regime. The impugned order was set aside and appeal allowed, with no service tax liability imposed. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751048