TMI Blog2022 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ble goods service. The appellant has stated that whenever they are providing any equipment along with expert manpower they are paying service tax as can be seen from various invoices raised by them. He pointed out in some such invoices when drill pipes are supplied along with other equipment to be handled by their own personnel then the rent of drill pipes is also included in the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control and possession could be exercised cannot be accepted. There are no merit in the argument of the Revenue - appeal allowed. - Service Tax Appeal No. 300 of 2012 - Final Order No. A/11334/2022 - Dated:- 1-11-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU MEMBER (TECHNICAL) Shri Sudhanshu Bissa, Advocate for the Appellant Shri R.P Parekh, Superintendent (AR) for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of tangible goods service as right of possession and control of equipment was with the appellant only. Consequently, the demand of service tax, interest was made and notice was issued for imposition of penalty as well. 2.1 Learned counsel pointed out that when they supply drill pipes on rental basis the possession and control of goods is also transferred to M/s Cairn Energy India Private Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the very fact that the SES was made implies that the effective control and possession was with the appellant. Learned AR relied on the terms and conditions specified from SO No. 7400003754 which mandates that charges will be recovered on the basis of SES. 4. We have considered the rival submission. We find that the appellant is inter-alia engaged in supply of tangible goods service. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13.08.2009. The impugned order has relied on terms 2 service order which is reads as follows :- 4.1 We find that merely because a record of actual use of goods is kept it does not amounts to having effective control and possession of the goods. It is also asserted by the appellant that they have paid VAT on the said transaction. We are unable to accept the argument of Revenue that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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