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

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