2018 (6) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri M. B. Mathur, Advocate, for Respondent Per: Anil Choudhary The issue in this appeal is, whether the respondent has provided service under the category of "Supply of Tangible Goods". 2. The admitted facts, as per the Show Cause Notice, are that the respondent-assessee is registered with the Service Tax Department and providing various services like - Erection, Commissioning & Installa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....". It was further alleged in the Show Cause Notice that respondent was asked to provide a copy of written contract in this regard, but they failed to provide the same and has stated that they have not entered into any written contract and further respondent also failed to produce any document evidencing that the right of effective control and possession have been passed on. Further, though the goo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Goods" and accordingly, confirmed the demand of Rs. 10,92,953/- under Section 73 (2) of the Finance Act, 1994. Being aggrieved by the said order, the appellant preferred appeal before ld. Commissioner (Appeals), who was pleased to allow the appeal by setting aside the impugned Order-in-Original. 3. Being aggrieved the Revenue is in appeal before this Tribunal on the ground that the Commissioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the disputed transaction. Further, I find that the Show Cause Notice is presumptive in nature, as there is no finding and/or allegation that effective control of the goods/furniture was not given by the respondent to its customers. Further, I find that the definition of „Supply of Tangible Goods‟ as given in Section 65 (105) (zzzzj) of the Finance Act, 1994, provides that such services....