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2018 (9) TMI 1279 - AT - Service TaxSupply of Tangible Goods - lease of railway wagons to the railways - Held that:- Tribunal in the case of Petronet LNG Ltd. vs. Commissioner of Service Tax, New Delhi [2013 (11) TMI 1011 - CESTAT NEW DELHI] has considered an identical situation and held that inasmuch as the lease agreement for supply of tangible goods was one time event which acted prior to introduction of this taxable service w.e.f. 16.05.2008, no liability to pay service tax would arise against the assessee. Admittedly in the present case, the agreements entered into by the appellant with the Railways are upto the year 2000 i.e., much prior to 16.05.2008. The ratio of the above decision of Tribunal is fully applicable to the facts of the present case. Appeal allowed - decided in favor of appellant.
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