ST not leviable on supply of gensets for short period as it amounts to deemed sales

Subhash Light House Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) ST not leviable on supply of gensets for short period as it is amounts to deemed sales The CESTAT, New Delhi in M/S Subhash Light House v. Commissioner, Central Goods & Service [Service Tax Appeal No. 50176 of 2019 Tax, Audit-II dated February 02, 2022] held that the gensets were made available for delivery to the clients as per the agreement between the assessee and the clients that gave clients legal right to use such gensets as agreed upon between the assessee and the clients; and the assessee cannot tra...