2018 (3) TMI 634

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.... 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 railway sidings within the plant to dispatch th....

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....f 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 rent amounts "Supply of Tangible Goods". So, servic....

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....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 entering into the agreement followed by delivery of the ....