2011 (7) TMI 952

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..... : S.S. Kang, Vice-President]. -  Heard both sides. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,74,93,845/- along with interest and penalty. The demand is confirmed on the ground that applicant supplied tangible goods to the railways. 2. The contention of the applicant is that applicant had given certain wagons under the scheme known as "Own your w .....

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..... ightly 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). - "Taxable service" means any [service provided or to be provided], - [(zzzzj) to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession a .....

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