2013 (7) TMI 98

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..... - the possession and control over the cart does not lie with the service provider - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service'. - Decided in favor of assessee. - ST/85880 & 85881/13 - S/648-649/13/CSTB/C-I ,A/722-723/13/CSTB/C-I - Dated:- 26-3-2013 - Shri P.R.Chandrasekharan And Shri Anil Choudhary, JJ. For the A .....

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..... he lower appellate authority, who dismissed the appeal. Hence, the appellant is before us. 3. The Learned Counsel for the appellant submits that they supplied only the bullock carts and not bullocks to the farmers nor did they provide any person to ride the cart. Therefore, the effective control and possession does not lie with the appellant and, therefore, renting of bullock carts will not come .....

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..... nsidered the submissions made by both the sides. As the issue lies in narrow compass, after waiving the requirement of pre-deposit, we take up the appeal itself for consideration and disposal. 5.1 As per section 65(105)(zzzzj) of the Finance Act, 1994, Taxable Services means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods includ .....

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