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TMI Blog2017 (4) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Ranjan Khanna, D.R. Per: B. Ravichandran The appellant is aggrieved by the order dated 15.07.2013 of Commissioner (Appeals-I), Raipur. The appellants got manufactured 60 Railway Wagons and supplied the same to the Railways in terms of agreement dated 14.03.1996. The present dispute relates to the liability of the appellant for service tax under the category of supply of tangible goods in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full and effective control of the wagons including the right to maintain and modify the said wagons. (b) Admittedly, the supply of tangible goods, wagons, happened in 1996 in terms of the agreement of March, 1996. The tax entry was introduced in the Finance Act, 1994, only in the year 2008. As such, there can be no tax liability on the activity of supply of tangible goods which happened much ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, the appellant supplied wagons in terms of agreement dated March, 1996. The agreement and the supply of wagon were much prior to the tax entry introduced in 2008. The tax entry talks about supply of tangible goods. When such supply has occurred when there was no tax liability, there is no question of service tax payment on the same. In this connection, we refer to the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the nature of transaction under consideration. It is an admitted fact that the effective control of the supplied wagons are with Railways. We are not in agreement with the findings of the Original Authority that in a case like this effective control is not relevant to decide the tax liability. The statutory definition very clearly stipulates that supply of tangible goods should be without tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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