2024 (12) TMI 531

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....ocate, appeared for the Appellant Smt. Sunita Menon, Superintendent (AR) appeared for the Respondent ORDER The issue involved in the present case is that whether the appellant has provided a service of 'supply of tangible goods' as per Section 65 (105) (zzzzj) by giving a 'Gas Engine' on rent basis to Gujarat Insecticides Ltd under an MOU dated 04.01.2011. 2. Shri Dhaval K Shah, Ld. Co....

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....MI 262 - CESTAT New Delhi • Gujarat Insecticides Ltd Vs. CCE & ST., Vadodara - II FO/ST/A/12103-12104/2023- ST [DB] Dated 22/09/23 3. Smt. Sunita Menon, learned Superintendent (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. 4. On the careful consideration of the submissions made by both the sides and perusal of the records, we find that th....

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....eration, and includes a declared service, but shall not include- (a) an activity which constitutes merely,-- (i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or (ii) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of article 366 of the Constitution; or ....