TMI Blog2019 (12) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... PVT LTD VERSUS C.C.E. S.T. -VADODARA-I [ 2019 (5) TMI 240 - CESTAT AHMEDABAD] where it was held that supply of tangible goods on lease basis with transfer of right to possession and effective control will go out of ambit of taxable services. Moreover this transaction is undisputedly liable to VAT as the appellant are paying the VAT as per the provision of the State Government VAT Act. Thus, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR The issue involved is that the appellant are providing Cylinder to their subsidiaries on rating basis. The case of the department is that the transaction is of Supply Of Tangible Goods for use , accordingly, the demand was confirmed under Section 65 (105)(zzzzj) of the Finance Act, 1994. 2. Ms. Vanashri Kalbhor, Learned Counsel appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier show cause notice which was covered in the cited judgment, therefore, the absolutely identical issue for the earlier period has been decided, accordingly, the issue is no longer Res-Integra. 5. Following the ratio of this Tribunal decision in their own case vide order dated 02.05.2019, we set aside the impugned order and allow the appeal. (Dictated Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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