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2018 (8) TMI 246 - AT - Service TaxSupply of Tangible Goods Services - non-payment of Service tax during the period 2006-07 to 2010-11 - demand on the ground that the terms of the lease were such that it amounts to deemed sale on which appropriate VAT has already been paid - Held that:- It cannot be held that the leasing of the goods were covered by the Supply of Tangible Goods Service - Demand set aside. Valuation - inclusion of value of diesel supplied by service recipient - Held that:- The issue is no longer res-integra and has been decided in favor of the respondent in the case of Gurmehar Construction V/s Commissioner of Central Excise, Raipur [2014 (7) TMI 849 - CESTAT NEW DELHI] - demand set aside. Supply of machines by the respondent which were used in connection with mining by M/s ASI - demand for period 2006-07 to 2007-08 - Held that:- The nature of the activity is Supply of Tangible Goods and such activity was made liable to payment of Service Tax only in w.e.f. 16/05/2008 - It is settled provision of law that the activity covered by a new service cannot be included in any other activity prior to such date - demand set aside. Appeal dismissed - decided against Revenue.
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