Renting Refrigerators to Dealers Deemed a Sale, Not a Service; Subject to VAT, Not Service Tax per Board Clarification.

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....Supply of Tangible Goods Service - renting of refrigerators to their dealers/ distributors - in view of clarification issued by the Board that supply of tangible goods for use and leviable to VAT/sales tax as deemed sale of goods and the same is not covered under the scope of the proposed service - not liable to pay service tax....