TMI Blog2012 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, equipment and appliances. Bullock-carts prima facie cannot be considered as machinery, equipment or appliances. In view of this, the applicants have made out a case for total waiver for hearing of the appeal. Stay petition allowed. Commissioner (Appeals) has not decided the appeal on merits. Therefore, the impugned order is set aside and the matter is remanded to the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) directed the appellant to deposit Rs 1,85,789/- for hearing of the appellants appeal. As the appellant has not complied with the condition of the stay order, the appeal was dismissed for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. 4. The contention of the applicant is that as per Section 65 of the Finance Act, 1994, taxable service means any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence the demand is not sustainable. 5. The Revenue relies upon the findings of the lower authority to submit that as the applicants had given on hire the bullock-carts so the applicants are covered by the taxable service. Hence the demand is rightly made. 6. The issue is whether giving bullock-carts on consideration amounts to supply of tangible goods service. As per the definition of tangib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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