2018 (3) TMI 193

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....t filed an appeal before this Tribunal which was disposed of vide order No. S/320/13/CSTB/C-I // A/422/13/CSTB/C-I dated 25.2.2013 whereby the matter was remanded to the adjudicating authority for deciding the matter afresh. In the de novo adjudication, the demand of Rs. 65,97,462/- was confirmed under the head of renting of immovable property service and an amount of Rs. 15,77,089/- already paid by the appellant was appropriated and also an amount of Rs. 50,20,343/- paid by the appellant by way of debit to cenvat account was also appropriated. With regard to the service of supply of tangible goods service, a demand of Rs. 25,66,027/- was confirmed. Interest was also demanded and penalties under Section 77 & 78 were also imposed. Being aggr....

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....-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 of the submissions made by both the sides, we find that the appellant has supplied tangible goods which is a movable asset for use to M/s. Encore Hotels Pvt. Ltd. under an Memorandum of Understanding dated 1.4.2005. On going through the MOU, it is observed that the appellant has supplied various tangible equipments and assets for use for renting the restaurant to Encore Hotels Pvt. Ltd. for which they were charging roya....