TMI Blog2016 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.8.2009. - Held that:- appellant has not made out a case for full waiver of Pre-deposit. - pre-deposit of 20% of the demand of service tax would be sufficient for compliance of Section 35F of Central Excise Act, 1944 - stay granted partly. - Stay Application No. ST/Stay/53301, 53303 & 53311/2014, Appeal No. ST/52948, 52949 & 52956/2014 - - - Dated:- 17-11-2015 - R. K. Singh, Member (T) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sec 65 (105)(zzzzj) of the Finance Act, 1994. The said service is defined as 'any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances for use, without transferring right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant even though notice is seen issued. We therefore, proceed with the stay application after hearing the department and perusal of the grounds stated in appeal and stay petition. 5. The appellant denies liability to pay service tax on two grounds: (1) that no service as alleged is involved and (2) that on the amount collected, sales tax has been paid, For the purpose of supply of gas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d customers do not have any effective control over the tanks. This agreement is not without substance. However, whether the appellant has paid sales tax on such amount collected including it in the assessable value has to be examined. In view thereof, we hold that the appellant has not made out a case for full waiver of Pre-deposit. We consider that a pre-deposit of 20% of the demand of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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