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2018 (5) TMI 611 - AT - Service TaxSupply of Tangible Goods Service - renting of trucks to the lessees - Held that: - the appellant have given the trucks to the lessees on monthly rental charges. The appellant did not provide any facility such as driver, repair and maintenance, fuel etc. Once the truck is rented out the entire possession and control is of the lessees and during the renting period there is no interference of the appellant. Admittedly during the lease period of truck the right of possession of truck and effective control have been transferred to service recipient, therefore the service does not fall under the “Supply of Tangible Goods Service” - demand do not sustain. Extended period of limitation - Held that: - the adjudicating authority confirming the demand for the extended period is clearly beyond the show-cause notice, hence the demand for the longer period could not sustain. Appeal allowed - decided in favor of appellant.
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