Service tax not leviable on supply of computers with transfer of right to use: Calcutta HC

Commissioner of Service Tax II Kolkata Vs Computer Exchange Private Limited (Calcutta High Court) Calcutta High Court held that supply of computers and its hardware like servers, printers, computer peripherals, etc. with transfer of right to use doesn’t come within the purview of ‘supply of tangible goods’ for use as per provision of section 65(105)(zzzzj) of the Finance Act. Facts- In the present case, the department alleges that the assessee are providing server, computers, printers, computer peripherals, etc. to different clients on hire without transferring right to use of such tangi...