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axability of supply and installation of ESCIM System

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2016-VIL-04-ARA

Service Tax – Taxability of supply and installation of ESCIM System of Government of NCT of Delhi at customer site, supply consumables, providing training and system maintenance

HELD - All the clauses amply make it clear that possession and effecting control of the goods (System) will be with the customer - The activity proposed to be undertaken by applicant is not liable to Service Tax under the provisions of the Finance Act, 1994

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