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2017 (11) TMI 979
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.... Shri Sanjay Jain, Authorized Representative (DR) For The Respondent : Shri A.K. Batra, Consultant Per. B. Ravichandran :- The Revenue is in appeal against order dated 16/12/2013 of Commissioner (Appeals - I), Raipur. The Respondents are engaged in supply of coal handling machine (JCB) to M/s Chhattisgarh Power & Coal Benefication Ltd. (CPCBL), Bilaspur. The Revenue entertained a view tha....
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.... appeal and submitted that the respondent are controlling the use of the equipment as they supplied the qualified personnel to operate the said machinery. It is also submitted that the lower authority erred in holding that effective control has been transferred to the client. 3. Learned Consultant appeared for the respondent submitted that in terms of Clause 4a of the agreement dated 25/11/2006....