2018 (8) TMI 246

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....nt, came to the conclusion that the respondent has not paid Service Tax in full during the period 2006-07 to 2010-11. Proposing detailed grounds, show cause notice was issued dated 21/10/2011 raising for demanding Service Tax which was not paid. The Adjudicating Authority finalized the demand for Service Tax but dropped the demand of Service Tax on several issues. Aggrieved by the dropping of the Service Tax, Revenue has filed the present appeal. 2. In this connection, we heard Shri Sanjay Jain, Ld. DR. He emphasized the following grounds raised in the appeal filed by the Revenue. i. The Adjudicating Authority has dropped the demand on Service Tax under the category of „Supply of Tangible Goods‟ for the period 2009-10 and ....

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...."deemed sale" for which appropriate VAT was discharged. Consequently, it is his submission that the same amount cannot be charged to Service Tax under the category of 'Tangible Goods'. 4. With reference to the demand for including the value of diesel in the lease charges, he submitted that the said issue is no longer res-integra and stands decided in favour of the respondent. He relied on the decision of Gurmehar Construction V/s Commissioner of Central Excise, Raipur 2014 (36) STR 545 (Tri.-Del.) 5. With reference to the amount charged for the period 2006-07 and 2007-08 towards supply of machines, he argued that such machines were supplied on lease basis but no Service Tax can be charged on such charges under the site preparation ser....