2018 (10) TMI 1324

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..... be subjected to service tax under the category of ‘Supply of Tangible Goods Service’ has been settled by this Tribunal in favour of the assessee in the case of Bhima SSK Ltd. [2013 (7) TMI 98 - CESTAT MUMBAI], where it was held that mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - appeal allowed - decided in favor of appellan .....

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..... e case of Bhima SSK Ltd. Vs. Commissioner of C. Ex. S.T., Pune-III 2015 (39) STR 440 (Tri.-Mumbai) and in the case of M /s. Shankar Maharshi Shankarrao Mohite Patil Vs. Commissioner of Central Excise, Pune-III vide final Order No. A/1766/13/CSTB/C-I dt. 16.9.2013. 4. Learned AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). No contrary decision has been placed b .....

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