2018 (5) TMI 611

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..... Supply of Tangible Goods Service - demand do not sustain. Extended period of limitation - Held that: - the adjudicating authority confirming the demand for the extended period is clearly beyond the show-cause notice, hence the demand for the longer period could not sustain. Appeal allowed - decided in favor of appellant. - Appeal No. ST/86722/15 - Order No. A/86227/2018 - Dated:- 26-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Shailendra Jain, Advocate for Appellant Shri Atul Sharma, Assistant Commissioner (A.R.) for Respondent ORDER Per: Ramesh Nair The facts of the case are that the appellant are registered under the provisions of Finance Act, 1994 with Service Tax .....

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..... Since the entire period is beyond the normal period of one year of the show-cause notice, it is required to be set aside being time bar. As regard merit of the case, he submits that the appellant have rented out the trucks to the various lessees without driver and no any other facility provided by the appellant, therefore after renting out the trucks the effective control transferred to lessees. Therefore, the service per se does not fall under the category of Supply of Tangible Goods Service , hence the same is not taxable under the said head. He placed reliance on the judgment of this Tribunal in the case of Praveen Engineering Works Vs. Commissioner of Service Tax, Raigad 2014 (33) STR 719 (Tri.-Mumbai). 2. Shri Atul Sharma, learn .....

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..... n by any other person; (b) There must not be any transfer of right of possession of the goods from the service provider to the service recipient; (c) There must not be any transfer of effective control of the goods from the service provider to the service recipient. Hence if all the above 3 conditions are fulfilled in a commercial transaction than only it would be liable to Service Tax. From the above observation of the adjudicating authority, he himself laid down 3 criteria for classification under supply of tangible goods service . As discussed the above, the right of possession of the goods and effective control have been transferred from the service provider to service recipient. Therefore the ingredient (b) ( .....

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