2019 (4) TMI 814

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....a Gupta, Member (Judicial) Shri Z U Alvi, Advocate for the Appellants Shri G R Sharma, AR for the Respondent ORDER Per: Rachna Gupta: The appeal has been preferred against the Order-in-Appeal No. 16-17 dated 03 May, 2016 wherein demand of Rs. 1,01,970/- relating to renting of immovable property with proportionate penalty was dropped (as was proposed by Show cause notice dated 14 Mar....

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.... opinion for still holding that transfer of these articles amounts the supply of tangible goods. The order confirming the said demand is accordingly, prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting these arguments learned DR has impressed upon paragraph 10 of the order under challenge which mentions the grounds of observation by Commissioner (Appeals) to not to con....

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....ngible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances". The service is levied w.e.f. 16.05.2008." 7. Perusal of this definition makes it clear that to qualify for any service to be Supply of Tangible Goods service, the goods have to be supplied merely for being used. However,....

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....ppeals) has acknowledged that hired items shall be provided by first party/lessee to second party and the legal possession and effective control of these appliances was with the appellant. The joint reading of these paragraphs makes it abundantly clear that even the fixtures and fittings were also transferred to the lessee not for merely being used. The maintenance of the hired items during the sa....