Service Tax – Cestat Ahmedabad: As work-wear was always in the control of appellant and hence there is no transfer of effective control by the appellant hence out of the purview of the deemed sale - The transaction for allowing another person to use the goods without giving legal right of possession cannot be treated as deemed sale of the goods, and thus has to be treated as service only – Appeal allowed [Order attached]

27-Jan-2023 12:14:41