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TMI Blog2013 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... Sets and was providing supply of tangible goods for the use of their clients. 3. The ld. Counsel appearing on behalf of the appellant would draw our attention to the work order/agreement with various customers for hiring of DG Sets. It is his submission that the appellant herein had paid Sales Tax on such hiring out of DG sets and no service tax liability rests with the appellant. It is his submission that the learned authority has erred in contending the activity of hiring of DG sets by appellants is for temporary period of times for use. It is his submission that the dominant nature of transaction between the appellant and his client is to supply DG sets and not to operate the DG sets and destination was required to be born in mind for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been raised as is done today can be considered at the time of final disposal. We reproduce the relevant portion of the order. "This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,25,95,334/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as service tax liability for the period 16.5.2008 to 31.3.2010, on the ground that the appellant has not discharged the service tax liability under the category of Supply of Tangible Goods services. 3. Learned Chartered Accountant appearing on behalf of the appellant submits that the said supply of Diesel Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Idea Mobile Communication Limited - 2011 (23) STR 433 (SC) will apply in this case and the proposition is that, even if the sales tax is paid that would not absolve the appellants from the responsibility of discharge of service tax if any. 5. We have considered the submissions made at length by both sides and perused the records. It is undisputed that appellant supplied Diesel Generator sets to their clients for uninterrupted power supply that can be generated from the Diesel Generator sets. It is also undisputed that appellant has entered into various agreements with various recipients of the services. We find that taxable services defined under the 'Supply of Tangible Goods' reads as under :- &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oday and report compliance on 07.03.2013. Subject to such compliance being reported, the application for the waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal." 7. As we have already taken a view in identical sets of facts, we are not persuaded to take a different view in this stay petition. Accordingly, holding that appellant had not made out a prima-facie case' for complete waiver, we direct the appellant to deposit Rs.15,00,000/- lakhs (fifteen lakhs) within a period of eight weeks and report compliance on 24th June, 2013 before the Deputy Registrar. The Deputy Registrar on ascertaining such compliance will place the file before the Bench for passing appropriate order on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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