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2013 (6) TMI 541 - CESTAT AHMEDABADHiring of DG Sets - supply of tangible goods - liable to service tax or VAT - Held that:- the possession or ownership of the Diesel Generator sets remains with the appellant and effective control of such machinery though may be with the service recipients, appellant's manpower controls the functioning of such Diesel Generator sets. We also find, in one of the agreements with ICICI Lombard, it is mentioned that appellant is being reimbursed for the diesel which has been used for running the Diesel Generator sets which also indicates that the appellant has an effective control over the machinery. At this juncture, we find that the appellant has not been able to make out a prima facie case for complete waiver of the amounts involved. - stay granted partly.
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