2019 (5) TMI 591

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....dvocate For the respondent: Shri S.K. Shukla, Supdt.(AR) ORDER Per: Ramesh Nair Shri S.R. Dixit, Ld. Counsel appearing on behalf of the appellant submits that the issue involved is that the appellant are supplying gas cylinders on lease basis on which they are paying VAT. Accordingly, the lease rent is not liable to Service Tax. This issue is covered by catena of judgments as follows: ....