Sales of goods, subject to VAT/ sales tax, is outside the purview of service tax

Express Engineers & Spares Pvt. Ltd. Vs Commissioner, Central Goods & Service Tax (CESTAT Allahabad)

Facts- Appellant is engaged in supplies of diesel generators to customers on hire basis. The issue involved in the appeal is whether the appellant renders ‘supply of tangible goods for use service, which is leviable to service tax under section 65(105)(zzzzj) of the Finance Act for the period up to June 30,2012 and under section 66E(f) of the Finance Act for the period from July 01,2012 till 2014-2

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