2011 (7) TMI 952

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..... trong prima facie case in their favour - ST/311/2011 - 612/2011 - Dated:- 29-7-2011 - S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : Shri M.S. Nagaraja, Advocate, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,74,93 .....

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..... x. 3. The learned JCDR submitted that as there is no transfer of absolute right to use by the applicant to the railways therefore, the applicants are liable to pay service tax under the category of supply of tangible goods. Hence the demand is rightly made. 4. For a ready reference the scope as provided under Section 65(105) as supply of tangible goods is as under : Section 65(105). - Taxa .....

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