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TMI Blog2018 (5) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... nd operation by technically trained staff and constant supervision by such staff all throughout the program - There is no element of transferring the controlled possession and ultimately the right of the user of the equipments. If at all the assessee was engaged in providing service which may invite service tax at the prescribed rate. Tribunal concluded that the assessee never parted with that control of the apparatus in favour of the organizers or the hotel management. The transaction of the Opponent does not amount to a transaction of transfer of right to use, hence is not taxable under the Gujarat Value Added Tax Act, 2003 - appeal dismissed - decided against appellant-Revenue. - Tax Appeal No. 1127 of 2013 - - - Dated:- 9-3-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the Tribunal. Before the Tribunal, the assessee pointed out that the assessee does not merely provide electric lights and fittings but is engaged in a specialized field of providing stage lighting service for programs and events. This would require special equipments, special technical knowhow and man power. 4. The Tribunal accepted the assessee's view point and reversed the decision of the competent authority and thereupon, the present appeal has been preferred. 5. Having heard learned advocates for the parties and having perused the documents on record, we notice that the Tribunal had noted the following special features of the nature of service provided by the assessee. ( i). The customer contacts the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal noted that the hotel management would merely provide the space for the organizer to stage the event. The Tribunal therefore concluded that the assessee never parted with that control of the apparatus in favour of the organizers or the hotel management. 7. We do not find that the Tribunal committed any error. As noted, the task of the assessee was not merely of fitting lights on special occasions and winding up the paraphernalia once the event is over. The assessee undertook the task of providing special lighting for the stage for organizers to hold programs and events. This would require special equipments, installation and operation by technically trained staff and constant supervision by such staff all throughout the program ..... X X X X Extracts X X X X X X X X Extracts X X X X
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