The CESTAT held that Service tax is not demandable on the transfer of transit mixer without transferring ownership
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that no service tax is leviable on transfer of transit mixer. It was observed that the hiring of Transit Mixer is covered under “right to use” and not under the service of “Supply of Tangible Goods” and the sale of RMC is…
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