𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗪𝗼𝗿𝗸-𝗪𝗲𝗮𝗿 𝗥𝗲𝗻𝘁𝗮𝗹 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Work-wear rentals with no transfer of effective control do not qualify as deemed sale under Article 366(29A)(d) and must be treated as a service only."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Lindstorm Services India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether work-wear rental constitutes supply of tangible goods taxable under service tax. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Leasing, washing, maintenance, and repair of work-wear, along with transportation and locker services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal concluded that there was no transfer of possession or effective control of the work-wear to clients. As such, the transaction does not qualify as deemed sale but as a service. Revenue's appeal was dismissed, and the appellant’s appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Lindstorm Services India Pvt. Ltd. vs. C.C.E. & S.T., Vadodara-I 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 January 2022 📜 This ruling clarifies that work-wear rentals without transfer of legal possession are not taxable under deemed sale provisions.