2016 (7) TMI 593

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.... AC (AR) ORDER Submission of the learned counsel is that appellant having an open premises was using that for the purpose of testing the vehicle as well as generators prior to delivery which in connection with the manufacture. Rent realized from the premises has been subjected to service tax and service of the security availed to protect that property has suffered service tax. The service ta....

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..... Vs. Commissioner of Central Excise, Delhi   2009 (240) ELT 641 (SC) of the Apex Court. 3. Heard both sides and perused the records. 4. What that is the proposition of the learned counsel as afore stated appears to be reasonable when the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to secu....