2013 (7) TMI 98

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....ppellant : Shri V.S.Apte, Advocate For the Respondent : Shri D.D.Joshi, Supdt. AR Per: P.R.Chandrasekharan, Member (Technical) The appeal and Stay application are directed against Order-in-Appeal no. P-III/RP/255-256/2012 dated 23.11.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant M/s Bhima SSK Ltd. rented out bullock carts to the farmers for tra....

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.... under the purview of said services. He also points out that in a similar case of Sahakar Maharishi Shankarrao Mohite Patil SSK Ltd., this Tribunal vide order no. A/614/2012/CSTB/C-I dated 24.07.2012 observed that prima facie bullock carts cannot be considered as machinery, equipment or appliances, which can come under the category of 'Supply of Tangible Goods for use' and accordingly granted waiv....