TMI Blog2019 (4) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... oods? - Held that:- While transferring the impugned articles by way of lease the appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be Supply of Tangible goods - appeal allowed - decided in favor of appellant. - Appeal No.: ST/52132/2016-DB - ST/A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It is submitted on behalf of the appellant that the dispute is regarding furniture, electrical and electronics appliances, machines and devices installed in the leased residential premises given by the appellant to a Spanish National for residence, as were leased out along with the said premises itself. It is impressed upon that the same is sufficient to hold that the possession of these articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is as follows: The mere controversy is as to whether the fitting and furniture in a residential premises which was leased out for residential purposes will amount to supply of tangible goods. 6. For the purpose, definition of service for supply of tangible goods as mentioned under section 65(105)(zzzzj) is relevant. It reads as: 65(105(zzzzj) supply of Tangible Goods service whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at hire agreement and right to use the hired items was made co-terminus with the lease agreement entered into by the second party for residential apartment. Paragraph 10 thereof clarifies that the lessee has to hand over possession of the Hired items in reasonably good condition subject to normal wear and tear, damage by fire, acts of God, riots or any other cause not within the control of second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, makes it clear that anything leased out is transferred with the possession thereof. 8. Thus, we are abundantly clear that the while transferring the impugned articles by way of lease the appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee. Hence, we are of the firm opinion that transferre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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