https://www.taxtmi.com/caselaws?id=763021 CESTAT Ahmedabad dismissed Revenue's appeal regarding service tax levy on supply of tangible goods service. The tribunal held that respondent's installation of machinery at client's factory premises for production activities constituted job work, not deemed sale or supply of tangible goods for use service. Since no lease rent was collected and charges were solely for production processes carried out on respondent's own machinery, no consideration existed for supply of tangible goods service. The arrangement was purely job work-based production activity, making service tax demand under this head incorrect and without basis. en-us Tue, 03 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763021 CESTAT Ahmedabad dismissed Revenue's appeal regarding service tax levy on supply of tangible goods service. The tribunal held that respondent's installation of machinery at client's factory premises for production activities constituted job work, not deemed sale or supply of tangible goods for use service. Since no lease rent was collected and charges were solely for production processes carried out on respondent's own machinery, no consideration existed for supply of tangible goods service. The arrangement was purely job work-based production activity, making service tax demand under this head incorrect and without basis. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763021