2014 (9) TMI 138

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....a A.R PER : M V Ravindran This stay petition is filed for waiver of pre-deposit of an amount of Rs. 51,25,037/- confirmed as service tax liability, interest thereof and penalties imposed. 2. The above said dues are adjudged by the adjudicating authority on the ground that appellant has rendered the services of supply of tangible goods. 3. Heard both sides and perused the records. 4.....

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.... the contract entered by them. He would draw our attention to the various clauses of the said contract and submit that the consideration which has been received may not be the determining factor for RI Water conclusion as to whether the appellant has rendered the services of supply of tangible goods. He would draw our attention to an identical / similar matter in respect of M/s. Ajay Transport - S....

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....facturers the transit mixers which would amount to supply of tangible goods. 7. We have given due consideration to the submissions made by both sides and perused the records. On the first date of hearing, we had directed Ld. Counsel to produce sample invoices which are raised by the appellant on the readymix concrete manufacturers. He produces the same and also produces sample copies of the LR ....

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....bench had an occasion to look into the issue of hiring of tankers by M/s. Ajay Transport to M/s. ONGC. In that case also revenue sought to demand the service tax under the supply of tangible goods services; wherein the bench has held prima facie the services may not be covered under supply of tangible goods. The facts in the present case are analogous. We also find that the co-ordinate bench of th....