2014 (2) TMI 616

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..... hearing this appeal. Remaining portion of the Service Tax demand of about Rs. 2.37 crores, on the alleged providing of service of supply of tangible goods service, since there is no dispute that in respect of transaction of providing DSNG vehicles on hire to the customers, the appellants have paid the VAT, we are of the prima facie view that same would not be covered by the definition of suppl .....

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..... taxable as supply of tangible goods services under section 65 (105) (zzzzj). On this basis by the impugned order passed by the Commissioner, in respect of the uplinking service, service tax demand of Rs. 1,45,16,699/- was confirmed along with interest and in respect of second activity, of giving DSNG vehicles the service tax demand of Rs.2.73,33,587/- was confirmed along with interest. Besides th .....

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..... the service of uplinking does not fall under the category; that, in any case the appellant have paid an amount of Rs.67 lakhs out of total duty demand of Rs. 1,45,16,699/- as such, this amount is sufficient for hearing of the appeal; as that as regards the hiring of DSNG vehicles, the same is not covered by the definition of supply of tangible goods service under Section 65(105)(zzzzj) as the appe .....

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..... rastructure support service as given in 65(104c). With regard to the services of DSNG vehicles being given on hire, he pointing out to the that Commissioners finding on this point in the impugned order pleaded that the VAN-antenna and satellite equipments are given on rent and only this possession of these items is changed during the period of rent, while ownership still remains with the appellan .....

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..... s on hire to the customers, the appellants have paid the VAT, we are of the prima facie view that same would not be covered by the definition of supply of tangible goods service under section 65 (105)(zzzzj) of the Finance Act, 1994. 7. In view of the above discussion, we are of the view that the amount of Rs.67 lakhs already paid by the applicant is sufficient for hearing of the appeal. The req .....

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