TMI Blog2016 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... on the applicant for the above mentioned service appears to be sustainable. The applicability of service tax in terms of the above legal provisions to the applicant has to be examined in detail, which will necessarily be undertaken at the time of final hearing of the case along with the question of applicability of time bar to the demand, as pleaded by the applicant. - Stay granted partly. - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the taxable service of supply of tangible goods . He further submitted that the definition of taxable service as per Section 65 (105)(zzzzj) talks about supply of tangible goods without transferring the right of possession and effective control of such machinery, equipment and appliances. In the present case, the applicants have supplied computer, printer, UPS with required furniture and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant suppressed the material facts of rendering the services and as such, the demand for extended period is legally sustainable. 4. We have heard both the sides and examined the appeal records. 5. The admitted fact is that the applicants are supplying various hardware and software of computer, accessories with required computer furniture along with consumables like - ink and paper. Para- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stay application, we find that the applicant has not made out a case for full waiver of the adjudicated dues. No financial hardship stands pleaded in this case. In view of the above analysis, we find it fit and proper to direct the applicant to make a deposit of ₹ 30 lakhs (Rupees Thirty lakhs only) within 8 weeks and report compliance on 23.09.2016 . Subject to payment of the said amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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