TMI Blog2018 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... ith various components and accessories and as such, there is no “supply of bunk-house” to be called supply of tangible goods in the present arrangement. The bunk-house accommodation is created at site based some on permanent concrete base with some dismantable components - there is no identified supply of bunker-houses as considered by the lower authorities - appeal allowed - decided in favor of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for a consideration. Accordingly, Service Tax demand of ₹ 4,91,861/- was confirmed alongwith penalties. The ld. Counsel submitted that in terms of service order received from the client, M/s.Cairns Energy India Pvt. Ltd. they have provided bunk-houses with all the required facilities at the site ear-marked by the client. Drawing our attention to the photographs of such bunk-house faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax for supply of tangible goods. 4. We have heard both sides and perused the appeal records. 5. The nature of bunk-houses can be seen from the sample photographs submitted by the appellant. It is seen that in a concrete pavement, a row of accommodation facilities have been created at site. Admittedly, concrete and paver block flooring are to be made in the designated premises. Thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act created on concrete platform at site with various components and accessories and as such, there is no supply of bunk-house to be called supply of tangible goods in the present arrangement. The bunk-house accommodation is created at site based some on permanent concrete base with some dismantable components. In such situation, we note that there is no identified supply of bunker-houses as con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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