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TMI Blog2018 (6) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... effective control of the goods/furniture was not given by the respondent to its customers. The definition of "Supply 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 neither 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. SCN is vague - demand set aside - appeal dismissed - decided against Revenue. - APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract in this regard, but they failed to provide the same and has stated that they have not entered into any written contract and further respondent also failed to produce any document evidencing that the right of effective control and possession have been passed on. Further, though the goods are transferred for use, the respondent collects back the furniture after the period of user. Hence effective control is not transferred by 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 . Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, that the respondent-assessee has paid VAT on the disputed transaction. Further, I find that the Show Cause Notice is presumptive in nature, as there is no finding and/or allegation that effective control of the goods/furniture was not given by the respondent to its customers. Further, I find that the definition of Supply 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 neither 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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