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TMI Blog2016 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... s are in the possession of the lessee and is being used by him for the intended purpose without any interference or hurdle from the appellants. On going through the clauses of agreement, it is found that the appellants had handed over the capital goods possession to the lessee as also the right to use. These two important factors that determine the requirement as to whether the service is a taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. supply of tangible goods services to their joint venture company viz. M/s. Ducati Energia India Pvt. Ltd. (JVC). During the period April 2009 to June 2011, the appellant had received an amount of ₹ 90,79,436/- for renting out capital goods and premises to the JVC and the appellant had paid VAT on this amount instead of service tax. It appeared that the services provided by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re liable to pay service tax on the payments received from the JVC. Aggrieved by such an order, appellant preferred an appeal before the first appellate authority. After following the due process of law, the first appellate authority rejected the appeal on the ground that the capital goods and transfer with the right of use to the appellants customer. 4. Learned Chartered Accountant takes us th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tangible goods for use service . 7. It is seen from the records that there is no dispute as to the fact that the capital goods are in the possession of the lessee and is being used by him for the intended purpose without any interference or hurdle from the appellants. On going through the clauses of agreement, as produced before us, we find that the appellants had handed over the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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