9911796707
TMI Blog2018 (9) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Petronet LNG Ltd. vs. Commissioner of Service Tax, New Delhi [2013 (11) TMI 1011 - CESTAT NEW DELHI] has considered an identical situation and held that inasmuch as the lease agreement for supply of tangible goods was one time event which acted prior to introduction of this taxable service w.e.f. 16.05.2008, no liability to pay service tax would arise against the assessee. Admittedly in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kumar Singh (Supdt.) AR for the Revenue, we find that service tax demand stands confirmed against the appellant by invoking the longer period of limitation under the category of 'Supply of Tangible Goods'. It is seen that the appellant entered into contracts with the Railways for supply of wagon by way of lease agreement for "Own Your Wagon Scheme, Category of Pure Lease Basis". All such agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls can be disposed of on the ground that the agreements for such lease of wagons was entered by the appellant with the Railways prior to 16.05.2008 when the said category of service was introduced in the statutory book. 5. We note that the Tribunal in the case of Petronet LNG Ltd. vs. Commissioner of Service Tax, New Delhi reported at 2013-TIOL-1700-CESTAT-DEL has considered an identical situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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