2024 (10) TMI 1669

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....Concrete Equipments to M/s. Sai Infraaequipments Private Ltd. The request is allowed. Registry is directed to amend the cause title accordingly. 2. The common issues in these appeals are (i) "whether the appellants were liable to service tax under 'Supply of Tangible Goods Service' (STG Service); and (ii) whether the appellants are liable to service tax on the leasing of JCBs?". 3. Heard Ms. P. Mallows Priscilla, learned Advocate for the appellant and Ms. O.M. Reena, learned Additional Commissioner for the Revenue, we have carefully perused the documents placed on record and also impugned orders of the ld. Commissioner. 4. The facts are not in dispute. The appellants are engaged in providing the service of transportation of 'Ready Mi....

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....machinery, equipment and appliances;" 7. Admittedly, as could be gathered from the various contracts / work orders / letter of intents that are reproduced in the impugned orders, the scope of understanding between the parties is for transportation of RMC to the customer's sites and since RMC settles very fast, that is within about 4 hours, the same was required to be transported using rotating drum which is generally popularly known as 'transit mixer' and the same is out of necessity. Other than this, there is no parting with the possession or control over such transit mixers since the wear and tear was always on the appellant-service provider. Apart from this, we also see from the terms and conditions of various contracts reproduced in th....

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....s RMC alone and hence, the provisions of Section 65 (105) (zzzzj) ibid would not apply as there is no STG service at all and hence, the first ground of the impugned orders cannot sustain. Accordingly, we set aside the impugned orders to this extent. 10. The second issue is with regard to leasing of JCBs, which the appellants had treated the same as a 'deemed sale' within the meaning of Article 366 (29A) of Constitution of India which attracted State VAT as "Transfer of right to use goods" and it is not disputed by the Revenue that the appellant had indeed remitted the applicable VAT and the transaction involving leasing of the JCBs. Without accepting the same, the Revenue proposed and confirmed the demand under service tax, which has been ....