Lease line applicable on vat or service tax

In this case On purchase Value Charge Vat and Service tax charge on the Intrest part of EMI. The Sevice Tax Charge when EMI Is Due.

Dear Ashpak 

                  Kindly help me. If ownership not transfer to dealer this condition can be applicable VAT.?

Yes, in the case of Ownership is not transfer then same condition will be applicable.

hi Ashpak, As per sales tax There transfer of right to use has been deemed to be a sales in case  applicable. VAT or Service Tax