Complete possession and control of de-humidifier machine given to customer during entire renting period, not supply of Tangible Goods: CESTAT [Read Order]
Complete possession and control of de-humidifier machine given to customer during entire renting period, not supply of tangible goods, rules CESTAT
By Kalyani B. Nair - On January 18, 2024 5:02 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that when complete possession and control of de-humidifier machine given to customer during entire renting period, then it does not amount to supply of tangible goods. The appellants are engaged in providing the equipment namely de-humidifier on hire basis. The case…
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