TMI Blog2017 (10) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ar from the decision of this Tribunal in Sujala Pipes Pvt Ltd v. Commissioner of Customs, Central Excise & Service Tax, Guntur [2014 (7) TMI 932 - CESTAT BANGALORE] that discharge of VAT liability is sufficient to exclude operation of the Finance Act, 1994 on any transaction for which a consideration is received - demand set aside - appeal allowed. - ST/570/2012 - A/89135/17/STB - Dated:- 29-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued to appellant was that they, having entered into three separate transactions in relation to such service rendered to M/s Pantaloon Retail (India) Ltd , the failure to pay tax on charges for two of the components was not tenable. 3. The appellant does not dispute levy on charges for open car parking space but challenges the inclusion of charges for asset usage in the assessable value. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in relation to the discharge of tax liability along with interest on renting of immovable property service in accordance with section 80(2) of Finance Act, 1994 appears to be valid. There is no dispute that the said amount has been made good along with interest by the appellant and the specific provision incorporated in section 80 of Finance Act, 1994 by Finance Act, 2012 enables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , with effect from 16 th May 2008, did not preclude such dual levy. We cannot agree with this finding for determining the tax liability. Besides the incorrectness of the interpretation of section 65(105)(zzzz) of Finance Act, 1994 it is moot that the levy on supply of tangible goods is restricted to such as are not a deemed sale of goods. 7. It is not the case of Revenue that the equipment u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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