2023 (8) TMI 1474

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....RAO, MEMBER (TECHNICAL) APPEARANCE Shri Bipin Garg, Advocate, Ms. J. Kainaat, Advocate - for the appellant. Shri Rajeev Kapoor, Authorized Representative (DR) - for the Department JUSTICE DILIP GUPTA The order dated 29.05.2015 passed by the Commissioner confirming the demand of service tax with interest and penalty has been assailed in this appeal. 2. It transpires from the recor....

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.... detailed reply to the show cause notice contending that the appellant had not provided supply of tangible goods service to the Indian Railways and, therefore, the demand was mis-conceived. The Commissioner, however, by the order dated 29.05.2015 confirmed the demand holding that the contention of the appellant that it had transferred the right of possession and effective control to the Indian Rai....

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....d counsel for the appellant and the learned authorized representative appearing for the department have been considered. 7. The only point to be decided in this appeal is as to whether the appellant had transferred possession and effective control of the wagons to the Indian Railways under the terms of the Agreement. There is no manner of doubt that in terms of Clause 4.1 of the Agreement, the ....