2011 (4) TMI 1152

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..... ective control of such machinery, equipment and appliances, and this service comes under the scope of Service Tax with effect from 16-5-2008, Applicant has a strong prima facie case in their favour. Therefore, pre-deposit of the Service Tax, interest and penalties is waived and recovery of the same stayed during pendency of the Appeal. Stay Petition is allowed - ST/147/2009 - S-112/KOL/2011 - Dat .....

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..... 5. Learned S.D.R. reiterates the findings of the lower authority. 6. We find that the Applicant has provided only cranes on hire and this service is in relation to the supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances, and this service comes under the scope .....

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