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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 ..... pondent Per: Anil Choudhary The issue in this appeal is, whether the respondent has provided service under the category of "Supply of Tangible Goods". 2. The admitted facts, as per the Show Cause Notice, are that the respondent-assessee is registered with the Service Tax Department and providing various services like - Erection, Commissioning & Installation, Business & Exhibition Service, GTA & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice that respondent was asked to provide a copy of written contract 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of Rs. 10,92,953/- under Section 73 (2) of the Finance Act, 1994. Being aggrieved by the said order, the appellant preferred appeal before ld. Commissioner (Appeals), who was pleased to allow the appeal by setting aside the impugned Order-in-Original. 3. Being aggrieved the Revenue is in appeal before this Tribunal on the ground that the Commissioner (Appeals) have erred in setting aside the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 poss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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