Activity of leasing workwear is not taxable under supply of tangible goods

Lindstorm Services India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that activity of leasing workwear (uniform) to their clients on the conditions mentioned in the agreements with their clients is not taxable under supply of tangible goods. Facts- The appellant is a subsidiary of Lindstrom OY Finland and is engaged in leasing workwear (uniform) to their clients on the conditions mentioned in the agreements with their clients. Based on the agreement, it appears that the appellant is engaged in supply of Work-wear on rent/ lease basis as per the requirement of each cus...