2020 (4) TMI 731

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....JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri D. Arvind, Consultant For the Appellant Shri P. Arul C. Durairaj, Superintendent For the Respondent ORDER PER : SULEKHA BEEVI C.S Brief facts of the case are that appellants are engaged in providing leasing of digital cinema equipments to theatres. Department was of the view that such activity would fall under 'su....

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....e Tribunal in the case of Qube Cinema Technologies Pvt. Ltd. Vs GST & CCE Chennai North vide Final Order No.41457-41459/2018 dt. 09.05.2018 analyzed the issue and held that the said activity is not leviable to service tax as it falls under deemed sale. In the above final order, the Tribunal has analysed the levy of service tax on the said activity for the period after July 2012 also when the defin....

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.... manner without transfer of right to use such goods. Whereas, in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale. For better appreciation the relevant provisions of Section 65 (B) (44) after July 2012 is reproduced as under:- "(44) "service" means any activity carri....