2017 (1) TMI 1642

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....ate, for the Appellant. Shri S. Nagalingam, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The manufacturing appellant who did not find use of its machinery, leased out that temporarily to M/s. Raghavendra Traders. Such transaction was sought to be taxed under the taxing entry "Banking and other Financial Services" by the Department. 2. Record reveals t....