TMI Blog2015 (1) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: By relying on the Tribunal's Judgment in case of Petronet LNG Ltd. Vs. CST 2013 (11) TMI 1011 - CESTAT NEW DELHI, the transactions fall within the ambit of the exclusionary clause of Section 65(105) (zzzzj) of the Act. - Decided against the revenue - No. ST/Misc./56394/2013, ST/Stay/52946/2014 & ST/52473/2014-CU(DB) - F. Order No. 50320/2015 - Dated:- 27-1-2015 - G Raghuram, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. However, during the duration of this agreement, the leased plant and equipment supplied by the lessor shall be under the custody and possession of the Lessee. The Lessor hereby agrees that it will not remove the plant and equipment without the prior written consent of the Lessee. Therefore, it is clearly mentioned in the agreement that the lessor will not have any authority to remove the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... net LNG Ltd. Vs. CST, New Delhi - 2013-TIOL-1700-CESTAT-DEL. 4. The ld. AR did not object the assertion of the respondents that the issue is covered by the CESTAT judgement in the case of Petronet LNG Ltd. (supra). 5. We have considered the facts and heard both sides. It is seen that in similar circumstances, CESTAT in the case of Petronet LNG Ltd. (supra) held as under: The transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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