2021 (6) TMI 723

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....a Rao, Member (Technical) And Hon'ble Mr P. Dinesha, Member (Judicial) Mr.Prakash Shah, Adv for the Assessee Mr. V.R. Pavan Kumar A.R. for the Revenue ORDER PER: P. VENKATA SUBBA RAO These appeals are filed against order-original No. HYD-SVTAX-000- COM-74 & 75-15-16 dated 30.03.2016. Heard both sides and perused the records. 2. The appellants are engaged in trading LPG in bul....

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....d order-in-original. Penalties were also imposed on the appellants under Section 77 & 78 by the impugned order. 3. The issue involved in these appeals is whether the lease rentals received by the appellants for the SGS system installed in the customers premises to enable the customer to procure LPG in bulk quantities is liable to service tax under the category of "supply of tangible goods servi....

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....appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances; Learned counsel for the appellant submits that in terms of Article 366 (29A) of the Constitution of India "deemed sale" includes supply of goods where the possession and control is transferred to the buyer and VAT is chargeable on such deemed sale of goods. If the effe....

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....d by the department and therefore the issue has reached finality. For further subsequent period, the Joint Commissioner himself has vide order-in-original No. 11/2019-2020-ADGN-HYD- GST DATED 06.09.2019 has dropped the demand. This order also has not been appealed against by the department. Therefore, the department cannot now take a different stand for the earlier period and argued that effective....