2015 (1) TMI 1262 - CESTAT NEW DELHI - Service Tax

Head Note / Extract:
Cassification - Supply of tangible goods service under Section 65(105)(zzzj) of Finance Act, 1994 - An agreement was entered by the appellant, which shows ‘Right of possession' was with the lessee, the appellant, during the contract period - Held that: By relying on the Tribunal's Judgment in case of Petronet LNG Ltd. Vs. CST 2013 (11) TMI 1011 - CESTAT NEW DELHI, the transactions fall within the ambit of the exclusionary clause of Section 65(105) (zzzzj) of the Act. - Decided against the revenue