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TMI Blog2014 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR) ORDER Per: B S V Murthy: Appellant is engaged in the manufacture and selling of industrial gases like liquid oxygen and nitrogen, etc. These liquefied gases have to be stored at extremely low temperature. Therefore, in cases where the customers do not have such storage facilities in their premises for storage of the liquid gases at such low temperatures, the appellants would lease the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is free to use the gas from the storage tank. Customer is responsible for safe custody of the tank and to ensure that no damage is caused to it. Ownership of the tanks remains with the appellants and possession and effective control of the tank is with the customer during the entire term of agreement according to the appellant. Taking a view that, in the facts and circumstances of this case, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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". 4.1 It was submitted by the learned counsel that appellant is paying VAT on the lease/rent received by them and after VAT is paid, the liability of service tax is not attracted. The learned AR submitted that st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants, then there is no need for this clause at all. If effective control is with the appellant then there is no need to have a clause in the agreement empowering them to have access to the premises to take care of the equipment. The discussion above would show that appellant has made out a case prima facie on merit. Accordingly, there shall be waiver of pre-deposit of the adjudged dues an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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