2018 (9) TMI 1279

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...., Member (Technical) Ms Pooja Talwar (Advocate) for Appellant(s) Shri Gyanendra Kumar Tripathi (AC) AR & Shri Pawan Kumar Singh (Supdt.) AR for Respondent(s) ORDER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved in both of them is same. 2. After hearing both the sides duly represented by Ms Pooja Talwar (Advocate) for the Appella....

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....iated proceedings against them for confirmation of demand of service tax resulting in passing of the impugned orders. Hence the present two appeals. 4. Learned counsel appearing for the appellants has argued that they are not covered under the said category inasmuch as effective possession and control of the wagaon has been handed over to Railways and as such definition of supply of tangible go....