TMI Blog2017 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... he client. Supplying operator does not in any way dilute such absolute possession - The statutory definition in terms of Section 65 (105) (zzzzj) of the Finance Act, 1994 is very clear to the effect that for tax liability for the supply of tangible goods should be without transferring right of possession and effective control of such machinery - the exclusion in the tax entry will operate - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand was adjudicated by the Original Authority who held that the service tax liability under the category of Cargo Handling Service is not sustainable. However, he confirmed the service tax demand under the category of supply of tangible goods service. On appeal, by the impugned order, the Commissioner (Appeals) set aside this demand also. He held that the respondent has supplied the equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute possession. He supported the findings of the impugned order. 4. We have heard both the sides and perused the appeal records. On plain reading of the agreement it is clear that the respondent is supplying machinery (JCB) for the client in which absolute possession over the machinery is with the client. Supplying operator does not in any way dilute such absolute possession. Further, we also n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
