2019 (4) TMI 1696

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....(TECHNICAL) Shri Dharmendra Srivastava (C.A.), for the Appellant Shri Gyanendra Kumar Tripathi, Authorized Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that the service tax demand of Rs. 1,39,947/- was confirmed against the appellant alongwith confirmation of interest and imposition of penalties under the category of "Supply of Tangible Goo....

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....ed at Rudrapur. Though the said supply was made under debit notice, learned Chartered Accountant submits that no consideration was received by them and the said debit notices were only for the purpose of accounting. He further submits that inasmuch as the transaction was between the appellants and his own unit, there was no service provided by the present appellant. Another part of the demand is ....

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....VAT in the definition of 'Supply of Tangible Goods', appearing in Section 65 (105) (zzzzj) of the Finance Act, 1994. He fairly agrees though that payment of VAT establishes it beyond doubt that the transfer was a deemed sale but non-payment of the same will not establish to the contrary. 3. After appreciating the submission made by the learned Chartered Accountant and learned A.R. who has reitera....

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....son, we note that the Lower Authorities have referred to the various clauses of the agreement establishing that the right of possession shall rest with the user who would be having overall supervision and effective control of the machines. In terms of the definition of "Supply of Tangible Goods", the activity would not be considered as taxable services if the right of possession and effective cont....