https://www.taxtmi.com/caselaws?id=759455 CESTAT Ahmedabad allowed the appeal regarding non-payment of service tax on diesel generator set leases. The department demanded service tax under Supply of Tangible Goods service, arguing the appellant retained possession and control. However, the tribunal found that lease agreements clearly transferred possession and effective control to lessees, who bore maintenance and operating costs. Since VAT was already paid on the lease agreements, service tax was not liable under Supply of Tangible Goods service. The tribunal relied on precedent and set aside the original demand order. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 15:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759455 CESTAT Ahmedabad allowed the appeal regarding non-payment of service tax on diesel generator set leases. The department demanded service tax under Supply of Tangible Goods service, arguing the appellant retained possession and control. However, the tribunal found that lease agreements clearly transferred possession and effective control to lessees, who bore maintenance and operating costs. Since VAT was already paid on the lease agreements, service tax was not liable under Supply of Tangible Goods service. The tribunal relied on precedent and set aside the original demand order. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759455