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2015 (1) TMI 1262
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....ember (T) For the Appellant : Shri Govind Dixit, DR For the Respondent : Shri B L Narasimhan, Adv ORDER Per R K Singh Stay application along with appeal has been filed by Revenue against order in appeal dated 29.1.2014. The respondents filed a refund claim of Rs. 11,25,05,830/- in respect of service tax paid wrongly by them inasmuch as they paid service tax under the category of sup....
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....n of the lessee during the duration of the agreement. This means that the lessor has lost the right of possession or transferred the right of possession in favour of the lessee despite the fact the ownership of the leased plant and equipment remained with the Lessor. Hence I find that the 'Right of possession' was with the lessee, the party, during the contract period. 2. The Commissioner (....