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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 ..... f the definition of supply of tangible goods service is that possession and effective control should not have been transferred. If the possession is not transferred, the liability for any damage would be on the supplier. Another point according to the learned AR supports the case of the Revenue is the fact that appellant can have free access at all times to the equipment in buyer's premises. If th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vacuum insulated storage tanks to the customers which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has to be considered that the activity undertaken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quipment 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 storage tank is equipment and we agree with him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and stay against recovery for a period of 180 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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