https://www.taxtmi.com/caselaws?id=755779 CESTAT Ahmedabad held that leasing of DG Sets does not constitute taxable service under "supply of tangible goods for use" category for the period from 01.07.2012 onwards. The tribunal ruled that such transactions qualify as deemed sale under Article 366(29A) of the Constitution, which remains excluded from service tax purview despite definitional changes post-01.07.2012. Following its earlier decision in appellant's case for pre-01.07.2012 period, the tribunal set aside the impugned order and allowed the appeal, determining the leasing activity is not liable to service tax. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755779 CESTAT Ahmedabad held that leasing of DG Sets does not constitute taxable service under "supply of tangible goods for use" category for the period from 01.07.2012 onwards. The tribunal ruled that such transactions qualify as deemed sale under Article 366(29A) of the Constitution, which remains excluded from service tax purview despite definitional changes post-01.07.2012. Following its earlier decision in appellant's case for pre-01.07.2012 period, the tribunal set aside the impugned order and allowed the appeal, determining the leasing activity is not liable to service tax. Case-Laws Service Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755779