2013 (6) TMI 541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und that appellant herein had hired out DG Sets and was providing supply of tangible goods for the use of their clients. 3. The ld. Counsel appearing on behalf of the appellant would draw our attention to the work order/agreement with various customers for hiring of DG Sets. It is his submission that the appellant herein had paid Sales Tax on such hiring out of DG sets and no service tax liability rests with the appellant. It is his submission that the learned authority has erred in contending the activity of hiring of DG sets by appellants is for temporary period of times for use. It is his submission that the dominant nature of transaction between the appellant and his client is to supply DG sets and not to operate the DG sets and dest....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the said order all the legal points which has been raised as is done today can be considered at the time of final disposal. We reproduce the relevant portion of the order.    "This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,25,95,334/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994.    2. The above said amounts have been confirmed by the adjudicating authority as service tax liability for the period 16.5.2008 to 31.3.2010, on the ground that the appellant has not discharged the service tax liability under the category of Supply of Tangible Goods services.    3. Learned Chartered Accountant appearing on behalf of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld also submit that the judgment of the Hon'ble Supreme Court in the case of Idea Mobile Communication Limited - 2011 (23) STR 433 (SC) will apply in this case and the proposition is that, even if the sales tax is paid that would not absolve the appellants from the responsibility of discharge of service tax if any.    5. We have considered the submissions made at length by both sides and perused the records. It is undisputed that appellant supplied Diesel Generator sets to their clients for uninterrupted power supply that can be generated from the Diesel Generator sets. It is also undisputed that appellant has entered into various agreements with various recipients of the services. We find that taxable services defined under th....