The CESTAT held that for facility management, demanding service tax under financial leasing during the relevant period is not sustainable.
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that the demand of service tax under financial leasing without considering the nature of the transaction is invalid. M/s Xerox India Ltd, the appellant is engaged in the manufacturing of photocopying machines, and accessories and has got centralized service tax registration…
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