2025 (6) TMI 1878

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..... and C.X., Kolkata Appeals-II, 3rd & 4th Floor, Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700 014. 2. The facts of the case are that the appellant is a proprietorship concern engaged in the business of supply of machines such as JCB, Hydra, Excavator, etc., to different clients. While supplying the said machines to clients, both effective possession and control of these machines were transferred to the respective clients and appropriate VAT has been charged on the said bills. The appellant considered the said activity as 'deemed sale' as per clause 29A of Article 366 of the Constitution of India and thus, did not pay Service Tax thereon. 3. A Show Cause Notice dated 22.04.2022 was issued to the appellant, to demand Service Tax f....

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....l for the appellant contends that they have paid VAT on the said activity of supply of equipment and therefore, no Service Tax is payable by them on the said activity. 6. On the other hand, the Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 7. Heard both sides and perused the appeal records. 8. I find that in this case, the appellant has engaged in supply of equipment viz. JCB, Hydra, Excavator, etc., to various clients. It is observed that the West Bengal Commercial Taxes & State Tax Department has considered the above activity undertaken by the appellant to be 'deemed sale' and collected applicable VAT on the said activity. Thus, I am of the view that no Service Tax is payable by the a....