2018 (4) TMI 773

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..... ntrol of the goods/ furniture was not given by the respondent to its customers. There is no allegation nor any finding by the courts below that the right of Possession and/or effective control of the furniture/ equipment was not given by the respondent to its customers. Thus, the essential facts for levy of Service Tax under the category of "Supply of Tangible Goods" are wanting. Appeal dismissed - decided against Revenue.
Mr. Anil Choudhary, Member (Judicial) Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR) for Appellant Shri M. B. Mathur, Advocate, for Respondent ORDER The issue in this appeal is, whether the appellant has provided service under the category of "Supply of Tangible Goods". 2. The admitted facts, .....

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..... s transferred to the respondent. Accordingly, it appeared to Revenue that there is no sale of goods in terms of the Sale of Goods Act, 1930 and further State levy of VAT for right to use as per the constitutional provisions, nowhere affects, simultaneous levy of Service Tax under the category of "Supply of Tangible Goods". Accordingly, invoking the extended period vide Show Cause Notice dated 18/02/2015, proposing demand of Service Tax of ₹ 22,48,253/- for the period January, 2013 to September, 2014. The Show Cause Notice was adjudicated by the Additional Commissioner, was pleased to hold that the respondent has provided service under the category of "Supply of Tangible Goods" and accordingly, confirmed the demand .....

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..... y of Tangible Goods as given in Section 65 (105) (zzzzj) of the Finance Act, 1994, provides that such services are for use, without transferring right of possession and effective control of such machinery, equipment and appliances. There is no allegation nor any finding by the courts below that the right of Possession and/or effective control of the furniture/ equipment was not given by the respondent to its customers. Thus, the essential facts for levy of Service Tax under the category of "Supply of Tangible Goods" are wanting and accordingly, I hold that the Show Cause Notice is vague and not maintainable. I, further; find no impropriety in the order of the learned Commissioner (Appeals). Accordingly, the appeal filed by the Rev .....

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