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TMI Blog2018 (4) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... . B. Mathur, Advocate, for Respondent ORDER The issue in this appeal is, whether the appellant has provided service under the category of "Supply of Tangible Goods". 2. The admitted facts, as per the Show Cause Notice, are that the respondent-assessee is registered with the Service Tax Department and providing various services like Erection, Commissioning & Installation, Business & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice that respondent was asked to provide a copy of written contract in this regard, but they failed to provide the same and has stated that they have not entered into any written contract and further respondent also failed to produce any document evidencing the right of effective control and possession have been passed on. Further, though- the goods are transferred for use, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand with interest and equal amount of penalty under Section 76 of the Finance Act, 1994 and also penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. Being aggrieved by the said order, the appellant preferred appeal before Id. Commissioner (Appeals), who was pleased to allow the appeal by setting aside the impugned Order-in-Original. 3. Being aggrieved the Revenue is in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent-assessee has paid VAT on the disputed transaction. Further, I find that the Show Cause Notice is presumptive in nature, as there is no finding and/or allegation that effective control of the goods/ furniture was not given by the respondent to its customers. Further, I find that the definition of Supply of Tangible Goods as given in Section 65 (105) (zzzzj) of the Finance Act, 1994, prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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