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2019 (1) TMI 377 - AT - Service TaxClassification of services - supply of tangible goods service or not - wagons given to Ministry of Railways on lease basis - Held that:- The matter is no longer res-integra as it has already been decided in the appellant’s own case vide this Tribunal’s decision in the case of M/S. ULTRATECH CEMENT LTD. VERSUS C.C.E. & S.T., RAIPUR [2017 (4) TMI 1176 - CESTAT NEW DELHI], where it was held that the right of position and effective control is with the Railways and as such, the tax entry has no application for the present transaction - appeal allowed - decided in favor of appellant.
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