9911796707
TMI Blog2023 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax from its customer. Also, the fact remains that the assessee was aware of the change in law with the introduction of supply of tangible goods service with effect from 2008, when admittedly, a tangible goods is being leased/rented, or given to use, without thereby transferring the right of possession or effective control over the same. If there was any genuine doubt, the only option perhaps was to pay the tax instantly and upon being pointed out, and then seek clarification from a tax expert or the Department. The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the supply of tangible goods is accepted; but for survey, persuasion, etc., by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to M/s. SG Air Leasing Ltd. for their exclusive use and not just for transportation of passengers. This activity prompted the Revenue to assume that there was supply of tangible goods for use service, they appear to have sought clarifications from the assessee, and after many of such exchanges of letters, Show Cause Notice came to be issued in 2010 proposing to demand Service Tax under the said category. 2. During adjudication, the original authority, having considered the explanations of the assessee and the relevant provisions of statute, however, vide Order-in-Original No. 24/2010 dated 24.11.2010 proceeded to confirm the demands proposed in the Show Cause Notice, has ordered the appropriation of payments made by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Revenue is justified in invoking the larger period of limitation under proviso to section 73(1) of the Act? 6.2 Hence, we do not propose get into the interpretation and scope of applicability of section 65(105)(zzzzj) supply of tangible goods for use service. 7.1 Admittedly, from the documents placed on record, we find that there have been quite a few exchanges of communication between the Department and the assessee right from the year 2009, there was also a survey by the SIR wing of the Service Tax Commissionerate and finally the Show Cause Notice dated 24.05.2010 was issued proposing to demand the tax. 7.2 From the perusal of the letters/communication, we find that the appellant seriously contested the chargeability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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