2013 (9) TMI 1155

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..... pellant. Shri A.K. Biswas, AR (Supdt.), for the Revenue. ORDER [Order per : Justice G. Raghuram, President]. - Heard both sides. 2. The Adjudication Order dated 17-2-2011 passed by the Commissioner of Central Excise & Service Tax, Bolpur confirmed Service Tax demand of ₹ 42,24,192/-; dropped demand of Service Tax to the extent of ₹ 10,03,719/- and ordered levy of interest and .....

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..... terms and conditions of the agreements with service recipients reveal that the petitioner was not in possession or effective control of the goods (cranes), since the cranes and allied machinery were handed over to the contractee and the petitioner had no control over them after such disposition. 4. The Adjudicating Authority accepted the contention of the petitioner to the extent that hirin .....

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..... transaction of hiring out of cranes by the petitioner amounts to transfer of goods for use, a transaction that is subject to levy of sales tax under the provisions of Sales Tax Laws of the respective States. Therefore, the transfer of the right to use goods would fall outside the domain of a taxable service within the authority of the Parliament and under the provisions of the Act. 6. In the .....

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