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2018 (6) TMI 331 - CESTAT ALLAHABADSale of service - hiring of furniture on rent - Supply of Tangible Goods Service - appellant hire furniture on rent to visitors or participants 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 - whether the respondent has provided service under the category of “Supply of Tangible Goods”? Held that:- It is an admitted fact in the Show Cause Notice, that the respondent-assessee has paid VAT on the disputed transaction. Further, the Show Cause Notice 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. The definition of "Supply of Tangible Goods" as given in Section 65 (105) (zzzzj) of the Finance Act, 1994, provides that such services are for use, without transferring right of possession and effective control of such machinery, equipment and appliances. There is neither 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. SCN is vague - demand set aside - appeal dismissed - decided against Revenue.
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