TMI Blog2021 (6) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... le Goods Service . Appeal allowed - decided in favor of appellant. - Service Tax appeal No. 30883 of 2016, 31206 of 2016 - Final Order No. 31480, 31381/2020 - Dated:- 9-12-2020 - Hon'ble Mr. P. Venkata Subba Rao, Member (Technical) And Hon'ble Mr P. Dinesha, Member (Judicial) Mr.Prakash Shah, Adv for the Assessee Mr. V.R. Pavan Kumar A.R. for the Revenue ORDER PER: P. VENKATA SUBBA RAO These appeals are filed against order-original No. HYD-SVTAX-000- COM-74 75-15-16 dated 30.03.2016. Heard both sides and perused the records. 2. The appellants are engaged in trading LPG in bulk and also packaged in cylinders under the brand name super gas . For bulk consumers they entered into agreements for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the transaction involved transfer of possession and control of the goods to the user of the goods and therefore is not covered by the definition of Supply of Tangible Goods Service in terms of Section 65 (105) (zzzzj) which reads as follows:- to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances; Learned counsel for the appellant submits that in terms of Article 366 (29A) of the Constitution of India deemed sale includes supply of goods where the possession and control is transferred to the buyer and VAT is chargeable on such deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. On a specific query from the Bench, learned AR has confirmed that the order-in-appeal of the Commissioner (Appeals) and order-in-original of the Joint Commissioner for the subsequent periods have been accepted by the department and have not been appealed against. 6. In view of the above, we find that the department cannot take a different stand for the earlier period for the same transactions. As the department has accepted that effective control and possession have been transferred to the customers, no service tax can be levied under the head Supply of Tangible Goods Service . Both appeals are therefore allowed and the impugned order is set aside with consequential relief if any. (Operative portion of the Order pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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