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TMI Blog2020 (4) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... . SHAKKARWAR, MEMBER (TECHNICAL) Shri D. Arvind, Consultant For the Appellant Shri P. Arul C. Durairaj, Superintendent For the Respondent ORDER PER : SULEKHA BEEVI C.S Brief facts of the case are that appellants are engaged in providing leasing of digital cinema equipments to theatres. Department was of the view that such activity would fall under 'supply of tangible goods' service and liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... logies Pvt. Ltd. Vs GST & CCE Chennai North vide Final Order No.41457-41459/2018 dt. 09.05.2018 analyzed the issue and held that the said activity is not leviable to service tax as it falls under deemed sale. In the above final order, the Tribunal has analysed the levy of service tax on the said activity for the period after July 2012 also when the definition of 'service' was newly introduced in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas, in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale. For better appreciation the relevant provisions of Section 65 (B) (44) after July 2012 is reproduced as under:- "(44) "service" means any activity carried out by a person for another for consideration, and includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods;" The Tribunal having already analysed the nature of the activities in the appellant's own case for a previous period, we are of the considered opinion that the activity does not fall within the definition of service under the Finance Act, 1994 as amended in 2012." 5. Following the above said decision, we are of the considered opinion that the demand cannot sustain. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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