https://www.taxtmi.com/caselaws?id=767121 CESTAT New Delhi held that supply of DG sets on lease to IOCL constituted deemed sale under Article 366(29A) of Constitution, making it subject to VAT/sales tax rather than service tax under tangible goods service provisions. The tribunal found that contracts involving sale of DG sets with installation and commissioning were primarily sales transactions, not works contract services, as installation was merely incidental to ensure working condition. The demand based on assumed 25% growth in service tax liability was also set aside for lack of evidence. All service tax demands were quashed and appeal allowed. en-us Mon, 10 Mar 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767121 CESTAT New Delhi held that supply of DG sets on lease to IOCL constituted deemed sale under Article 366(29A) of Constitution, making it subject to VAT/sales tax rather than service tax under tangible goods service provisions. The tribunal found that contracts involving sale of DG sets with installation and commissioning were primarily sales transactions, not works contract services, as installation was merely incidental to ensure working condition. The demand based on assumed 25% growth in service tax liability was also set aside for lack of evidence. All service tax demands were quashed and appeal allowed. Case-Laws Service Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767121