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TMI Blog2018 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise, Raipur [2014 (7) TMI 849 - CESTAT NEW DELHI] - demand set aside. Supply of machines by the respondent which were used in connection with mining by M/s ASI - demand for period 2006-07 to 2007-08 - Held that:- The nature of the activity is Supply of Tangible Goods and such activity was made liable to payment of Service Tax only in w.e.f. 16/05/2008 - It is settled provision of law that the activity covered by a new service cannot be included in any other activity prior to such date - demand set aside. Appeal dismissed - decided against Revenue. - Appeal No. ST/55045/2013-DB - ST/A/52512/2018-CU[DB] - Dated:- 4-7-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Sh. Sanjay Jain, DR f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s ASI, the diesel for use of such machines was provided by the service recipient. The demand for Service Tax was originally raised by including the value of diesel to the lease charges. But the same was dropped by the Adjudicating Authority and Revenue has filed appeal against such dropping of Service Tax. iii. During the period 2006-07 and 2007-08 also the respondent supplied certain machines that were used in the mining activities. The demand for Service Tax on such leasing charges was dropped by the Adjudicating Authority but Revenue is in appeal against such dropping by taking the view that the charges for such machines are liable to be included under the category of Site Preparation since such machines have been used for prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax raised originally under the category of Supply of Tangible Goods was dropped by the Adjudicating Authority on the ground that the terms of the lease were such that it amounts to deemed sale on which appropriate VAT has already been paid. Under the circumstances it cannot be held that the leasing of the goods were covered by the Supply of Tangible Goods Service. Consequently, we find no infirmity in the findings of the Ld Adjudicating Authority in dropping the Service Tax demand on this ground. 8. Next we consider the question of including the value of diesel supplied by service recipient. We find that the issue is no longer res-integra and has been decided in favour of the respondent. In this connection we refer to the decision cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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