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2018 (4) TMI 773 - AT - Service TaxSupply of Tangible Goods Service - the respondent stated that they hire furniture on rent to visitors in business exhibitions as per the requirement of the organizers and exhibitors and they are treating the same as deemed sale and paying VAT on the same - Held that: - it is an admitted fact in the SCN, that the respondent-assessee has paid VAT on the disputed transaction - the SCN is presumptive in nature, as there is no finding and/or allegation that effective control of the goods/ furniture was not given by the respondent to its customers. There is no allegation nor any finding by the courts below that the right of Possession and/or effective control of the furniture/ equipment was not given by the respondent to its customers. Thus, the essential facts for levy of Service Tax under the category of "Supply of Tangible Goods" are wanting. Appeal dismissed - decided against Revenue.
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