2013 (8) TMI 219

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....uresh, Advocate and Ms. Priya Rajaram, Advocate For the Respondent: Shri K.S.V.V. Prasad , JC (AR) ORDER Per P.K. Das; 1. The applicant is registered with service tax authority for Survey and Exploration of Minerals, Oil and Gas Services. There is a demand of service tax of Rs.1,88,83,286/- along with interest and penalty for the period June'06 to July'07 on the ground that the freight....

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....nd gas. It is submitted that supply of equipments would be covered under the supply of tangible goods for use w.e.f. 16.5.2008 under Section 65 (105) (zzzzj) of Chapter V of Finance Act, 1994 which reads as to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control ....

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.... the present case is squarely covered by the decision of Hon'ble Bombay High court in the case of Indian National Ship Owners Association Vs UOI 2009 (14) STR 289 (Bom.). He also pleaded that applicant-company is suffering from acute financial hardships. 4. Ld. AR reiterates the finding of the Commissioner. He submits that it is revealed from the contract that applicant engaged foreign contrac....

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....nature. There is some force in the submission of the learned senior counsel that the applicant have taken the equipments on rental basis as per Appendix -B (Schedule of Rates) of the agreement. On the other hand, the title of the agreement is Provision of Liner hanger & Associated Services The service means as defined in the agreement all work, services, duties, obligations (including their relate....