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2018 (3) TMI 634
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...., AR - for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the appellant against the order in appeal No.113 (ST/RPR-I/2013 dated 25.06.2013 passed by the Commissioner of Central Excise & Customs (Appeals-I), Raipur. 2. Brief facts of the case are that the appellant are engaged in the manufacture of cement and clinker and makes use of its own private railwa....
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....on, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances;" 4. Finally, following the provision, the Department has issued a show cause notice and demanded the Service Tax under Section 65(105)(zzzzj) to allege that the lease ren....
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....s come up before the Tribunal in the case of Petronet LNG Ltd. Vs. CST, New Delhi -2016 (46) STR 513 (Tri. Del.) where the moveable vessel was given on lease rent. The Tribunal observed that - "On a true and fair construction of the several provisions of the long term charter agreements, including in particular clause 15, the conclusion is inescapable that the taxable event occurs on the ....
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....hts to use goods." The Tribunal finally observed that on the long term agreements of the movable property i.e. tanker, the transactions fall within the ambit of the exclusionary clause of Section 65(105)(zzzzj) of the Act and therefore immune to the liability to Service tax. In the instant case, the wagon are not located during the entire period by the appellant within the territory of India so....