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2019 (12) TMI 393

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....the Appellant Shri. Dharmendra Kanjani, Authorised representative for the respondent ORDER RAMESH NAIR The issue involved is that the appellant are providing Cylinder to their subsidiaries on rating basis. The case of the department is that the transaction is of "Supply Of Tangible Goods for use", accordingly, the demand was confirmed under Section 65 (105)(zzzzj) of the Finance Act, 1....