https://www.taxtmi.com/caselaws?id=762951 The tribunal concluded that the appellant's transaction of renting a Gas Engine constituted a deemed sale under the Constitution of India, as effective control and possession were transferred, and VAT was paid. Consequently, it was exempt from service tax under Section 65B (44) of the Finance Act, 1994. The tribunal set aside the impugned order, allowing the appeal in favor of the appellant. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762951 The tribunal concluded that the appellant's transaction of renting a Gas Engine constituted a deemed sale under the Constitution of India, as effective control and possession were transferred, and VAT was paid. Consequently, it was exempt from service tax under Section 65B (44) of the Finance Act, 1994. The tribunal set aside the impugned order, allowing the appeal in favor of the appellant. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762951