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M/s International Seaport Dredging Ltd. Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1218 - CESTAT CHENNAI

Supply of tangible goods service - whether without any effective control and transfer of ownership which are essential ingredient of section 65 (105)(zzzz) of Finance Act, 1994, there shall be taxability under the shelter of provision of services in .....

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of Petronet LNG Ltd. Vs Commissioner of Service Tax, New Delhi [2013 (11) TMI 1011 - CESTAT NEW DELHI], has held no taxability. However, without prejudice to the contentions of both sides at this stage there shall be waiver of pre-deposit during pend .....

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R Per D N Panda The fiction raised by the learned counsel today is whether without any effective control and transfer of ownership which are essential ingredient of section 65 (105)(zzzz) of Finance Act, 1994, there shall be taxability under the shel .....

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e was effective control over the boat by the appellant. There is no finding in the Adjudication order as to any service element involved to show that the same was in respect of supply of tangible goods. When that lacks, there shall not be taxability .....

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the boat. According to appellant, discharge of duty liability and reimbursement thereof is beyond the purview of the Finance Act, 1994 to tax. The learned Adjudicating authority disregarded that Rule 5 of the Service Tax (Valuation) Rules has been d .....

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