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2014 (7) TMI 932 - AT - Service TaxTransfer of tangible goods - service of Equipment Hire - Pipes rented out to farmers - Held that:- when pipes are handed over to farmers for use, it is natural that the assessee will not have control over its use that transfer of goods involve transfer of possession and effective control. Moreover it is the responsibility of the department to show that appellants have rendered a service which obligation has also not been fulfilled in this case. Renting of immovable property - Held that:- Demand relates to the period prior to the amendment of definition of service carried out in 2010 and therefore show-cause notice is time-barred. In view of the fact that there was a dispute about the liability and there were different opinions and retrospective amendment was brought in, appellant was entitled to bona fide belief and therefore the extended period could not have been invoked. As regards the service relating to Equipment Hire, assessee does not have any evidence in respect of this demand and therefore instead of remanding the matter prolonging the litigation he would prefer to pay the amount with interest and does not want to contest the demand. This is only on the ground that appellant does not want to undertake the search for documents etc. Appellants suggestion not to contest the demand for service tax in respect of Equipment Hire amounting to ₹ 49,148/- plus interest and request for waiver of penalty by invoking provisions of Section 80 of Finance Act 1994 is reasonable. the demand for service tax of ₹ 49,148/- with interest is confirmed as not contested. Demand for service tax on Immovable Property Renting is set aside on the ground of limitation. Decided partly in favour of assessee.
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