TaxTMI 
TaxTMI 
2018 (3) TMI 193
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....ssioner (AR), for respondent ORDER Per: Ramesh Nair The issue involved in the present appeal is that the demand of service tax confirmed against the appellant under the head of supply of tangible goods for use and also under renting of immovable property. Against the confirmation of demand, the appellant filed an appeal before this Tribunal which was disposed of vide order No. S/320/13/CSTB/C-I....
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....of the appellant, submits that the service tax demand was confirmed in respect of the supply of tangible goods for use. She submits that the transaction is in the nature of deemed sale as the appellant has been discharging the VAT liability. Therefore the same is not liable for service tax under the head of supply of tangible goods for use. She submits that during the supply of tangible goods, the....
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.... Chhattisgarh Earth Movers 2017-TIOL-2963-CESTST-DEL; (ix) ITD ITD-Chem Joint Venture 2016-TIOL-431-CESTAT-DEL; (x) Gimmco Ltd. 2017 (48) STR 476 (Tri.-Mumbai); (xi) CBEC Circular No.198/08/2016-Service Tax dated 17.8.2016. 3. Shri Dilip Shinde, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. On careful consideration....
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....els Pvt. Ltd. In such transaction, the only right to use of the equipment has been transferred, but the right in the possession and effective control remained with the appellant. Therefore, such transaction does not fall under the head of supply of tangible goods for use as provided in the Finance Act, 1994. Moreover, the Board also clarified that in case of supply of tangible goods where the sale....