2022 (11) TMI 291

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....AR) for the Respondent ORDER This appeal has been filed by M/s John Energy against demand of service tax , interest and imposition of penalty. 2. Learned counsel stated that the appellant is registered inter-alia for providing supply of tangible goods services. Learned Counsel pointed out that during the audit conducted by CERA an objection was raised that the appellant had supplied equip....

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....rivate Limited, Gurgaon. He pointed out that when drill pipes were supplied no engineer or operator or technically competent person was ever sent to the premises of M/s Carin to use drill pipes for drilling activities of M/s Cairn Energy India Private Limited, Gurgaon. He pointed out that in these circumstances it cannot be said that the right of possession or control was with the appellant. 2.....

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.... The appellant has stated that whenever they are providing any equipment along with expert manpower they are paying service tax as can be seen from various invoices raised by them. He pointed out in some such invoices when drill pipes are supplied along with other equipment to be handled by their own personnel then the rent of drill pipes is also included in the assessable value in supply of tangi....

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....that in absence of any manpower of appellant at the site where such drill pipes were sent, how effective control and possession could be exercised. 5. In view of the above we do not find any merit in the argument of the Revenue. The demand is therefore set aside and appeal is allowed. (Pronounced in the open court on 01.11.2022) ============= Document 1 CAIRN ENERGY INDIA PTY LIMITED ....