2018 (12) TMI 941

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....elevant period i.e. from 2008-09 to 2011-12 (upto Sept, 2011), though provided on rental basis tangible goods namely, Sound Systems, LCD Projector, DVD, Coller Mike, Corded Mike, D.J. Systems etc., but failed to discharge Service Tax amounting to Rs. 4,59,520/-. Show-cause cum demand notice was issued to them on 10.4.2012, after necessary investigation, for recovery of the said Service Tax with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. At the outset, learned Advocate Shri R.S. Indani for the appellant submits that in the impugned ord....

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.... Revenue reiterates the findings of the learned Commissioner (Appeals). 5. We have carefully considered the submissions advanced by the learned Advocate for the appellant and perused the records. We find that the learned Commissioner (Appeals) after analyzing the evidence on record and relevant definition of tangible goods and the taxable entry, arrived at the conclusion that the sound systems, LCD projector etc. supplied by the appellant used in organizing various events cannot come within the scope of convention service, but correctly falls under the scope of tangible goods service. To appreciate the meaning of taxable entry of supply of tangible goods service, as defined under section 65(105) (zzzzj) reads as under: - "any service ....