2019 (2) TMI 311

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..... e certificate issued by Chartered Accountant giving details of the registration obtained by the appellant for payment of VAT in respect of right to use of DG sets, it is found that appellants were not covered by the definition of service of supply of tangible goods as clarified by CBEC - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70876/2016-CU[DB] - FINAL ORDER NO 72744/2018 .....

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..... 08-09 to 2011-12 appellant provided service under the said category by leasing of generators. Therefore, appellant were issued with a show cause notice dated 17.10.2013 demanding Service Tax amounting to ₹ 1,74,888/-. On contest the show cause notice was adjudicated and demand was confirmed along with interest and penalty. Appellant preferred appeal before Commissioner (Appeals). Learned Com .....

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..... ined. The learned Consultant has submitted that fact of leviability of VAT was brought to the notice of Lower Authorities but they did not appreciate the same. He has brought our attention to Certificate dated 29.07.2016 issued by Chartered Accountant wherein it is certified that in respect of DG sets appellant were registered with State VAT Department having Tin No.09412717689 for supply of DG se .....

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