Case laws under sec 65(105)(zzzzj)

Kolluru Krishna Murty (Partner) (315 Points)

17 December 2011  

Sirs,

we have a case wherein our client has given medical equipments to various hospitals on operation and maitenance basis for some charges payable periodically and he is paying VAT/CST depending on the transaction destination.

Service Tax authorities have given notice demanding Service Tax under Sec 65(105)(zzzzj) of Finance Act,1994.

we contend that the possession and control is passed on to the hospital and hence ST is not applicable.

Can any one give me some case laws on this contention.

K.Krishna Murty