TMI Blog2013 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (1) (d) (iv) of the Service Tax Rules, 1994 but not on freight charges and equipment rental charges - the agreement placed by the learned senior counsel was in complex nature – assesse had taken the equipments on rental basis of the agreement. Waiver of pre deposit – applicant failed to make out a prima facie case for waiver of entire amount of dues - 30 lakhs were ordered to be submitted –upon such submission rest of the duty stayed till the disposal – Decided partly in favor of assesse. - ST/156/2010 - - - Dated:- 28-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri N. Venkatraman, Sr. Counsel, Shri Muthuvenkatraman, Advocate , Shri R. Suresh, Advocate and Ms. Priya Rajaram, Advocate For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of possession and effective control of such machinery, equipment and appliances. It is contended that after the introduction of levy of tax on supply of tangible goods, they are paying the tax regularly. In the present case, the tax was demanded for same service prior to introduction of supply of tangible goods for use, which is not sustainable. 3. Ld. Senior Counsel drew the attention of the Bench to relevant portion of the impugned order. It is contended that the main activity of the applicant is providing services of exploration of mineral, oil and gases, for which the applicant received the equipment on rental basis from the foreign contractor. He also drew attention of the Bench to the agreement between the applicant and the foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... title of the agreement is Provision of Liner hanger Associated Services The service means as defined in the agreement all work, services, duties, obligations (including their related operations and their physical products) undertaken and to be provided by contractor in accordance with the contract. Clause 4 of the agreement provides the details of performance of services. Appendix-A of the agreement provides Description of Services, Schedule and Quality Assurance requirements. It appears to be a service agreement. This service agreement is in relation to survey and exploration of minerals, oils and gas services and rental of equipment is part of the service. However, this issue will be decided at the time of appeal hearing at length an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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