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2018 (4) TMI 773

treating the same as deemed sale and paying VAT on the same - Held that: - it is an admitted fact in the SCN, that the respondent-assessee has paid VAT on the disputed transaction - the SCN 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. - There is no allegation nor any finding b .....

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artment and providing various services like Erection, Commissioning & Installation, Business & Exhibition Service, GTA & Works Contract, etc. In course of audit conducted by the Officers of the Central Excise for the period from April, 2011 to December, 2012 and as per report No. 255/2012-13. It was observed that from the Income Ledger of the respondent during the period 2010-11 to 201 .....

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right of effective control and possession have been passed on. Further, though- the goods are transferred for use, the respondent collects back the furniture after the period of user. Hence effective control is transferred to the respondent. Accordingly, it appeared to Revenue that there is no sale of goods in terms of the Sale of Goods Act, 1930 and further State levy of VAT for right to use as .....

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Commissioner (Appeals), who was pleased to allow the appeal by setting aside the impugned Order-in-Original. 3. Being aggrieved the Revenue is in appeal before this Tribunal on the ground that the Commissioner (Appeals) have erred in setting aside the order without going into the facts or giving any cogent reason. That "Here, though the title in the goods was not transferred by the appellant .....

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s customers. Further, I find that the definition of Supply of Tangible Goods as given in Section 65 (105) (zzzzj) of the Finance Act, 1994, provides that such services are for use, without transferring right of possession and effective control of such machinery, equipment and appliances. There is no allegation nor any finding by the courts below that the right of Possession and/or effective contro .....

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