2017 (2) TMI 1372

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....br>Appeal No. ST/690/2010 - FINAL ORDER No. 40156/2017<br>Service Tax<br>Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant : Shri P. Rajendra Kumar....

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....e answer comes up is negative. 2. In these circumstances, when the property of the goods is not transferred to the recipient of service, there was no sale of goods. Therefore contract itself is pla....