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TMI Blog2024 (1) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the VAT - HELD THAT:- From the impugned order it is seen that no evidence in support of the claim that the right of possession and effective control has not been transferred is presented. The only reason cited in the order is that the appellant has not paid VAT on the said transaction and therefore it implies that the right of position in effective control has not been transferred. Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER This appeal has been filed by Cello Household Appliances Private Limited. 2. Learned Counsel for the appellant pointed out that the appellant had entered into leasing agreement with M/s. Rohit Polly Products Private Limited. The appellant had discharged Service Tax under the category of banking and financial services of availing exemption under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sify it as banking and financial service. He argued that in respect of lease agreement M/s. Rohit Polly Products Private Limited the revenue as sought to classify under two different services. The impugned order uphold penalty both under 76 and 78. He argued that there was no fraud or suppression and even revenue was not sure where the said service should be classified. He argued that this is pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to the lessee. He submits that entire reason for confirmation of demand is that the appellant had not paid VAT on the said service. He argued that merely because no VAT was paid on the component of rent on plant and machinery does not imply that possession and effective control was not transferred to the lessee. 3. Learned AR relies on the impugned order. 4. We have considered the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsferred. We are not in agreement with this proposition. Department has to produce positive evidence to show that right of possession and effective control has not been transferred. Thus we do not find any merit in the impugned order seeking to clarify the activity of renting of plant and machinery as provision of supply of tangible goods service. 5. Moreover, the appellant has discharged the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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