Case laws under sec 65(105)(zzzzj)

The demand raised by Service Tax Department does not seems to be maintainable. Please refer to Piont No. F (3) of the file attached below, M.F.( D.R.) letter F.No. 334/1/2008 dt.29.02.2008 states that,"Supply of tangible goods for use and leviable to VAT / sales tax as deemed sale of goods, is not covered under the scope of the proposed service."

You may also check the link given below:

https://www.servicetax.gov.in/st-profiles/supply-tagiblegoods.pdf

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DEAR MR MURTI

WHETHER YOUR COMPY SOLD THE MATERIALS TO HOSPITAL

OR

RENTED THOSE MACHINES, IS NOT CLEAR.

IF SOLD OUT NO SERVICE TAX

IF RENTED, MAY ATTRACT SERVICE TAX

IF YOU ASK MONEY FOR SERVICING OF MACHINES IT ALSO ATTRACT SERVICE TAX

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