Page 127 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] TRANSPEK INDUSTRY LTD. v. COMMISSIONER OF C. EX. & S.T., VADODARA-I 61
relied upon by the Learned Authorized Representative, the same is not directly
applicable in the facts and circumstances of the present case and the same is dis-
tinguished. The impugned order is upheld and the Revenue’s appeal is dis-
missed.
(Dictated and Pronounced in the open Court)

_______

2020 (40) G.S.T.L. 61 (Tri. - Ahmd.)
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
TRANSPEK INDUSTRY LTD.

Versus
COMMISSIONER OF C. EX. & S.T., VADODARA-I
Final Order Nos. A/10873-10876/2020-WZB/AHD, dated 20-3-2020 in
Appeal Nos. ST/10379/2017, ST/11683/2014, ST/11892/2015 & ST/11983/2019
Renting of ISO tank - Right to use and effective control prima facie
with appellant, ISO tank being operated by them with their own employees,
and repair and maintenance if any also carried out by appellant themselves -
Both the lower authorities have not carefully gone through the contract and
not given reasoning under the given facts on why there is no transfer of right
and effective control by the foreign supplier to the appellant - Accordingly,
matter needs to be reconsidered carefully by Adjudicating Authority - Transac-
tion cannot be considered not to be a deemed sale even if VAT payment is not
there and his aspect also needs to be considered - Adjudicating Authority must
also carefully consider the judgments relied upon by appellant. [para 4]
Matter remanded
CASES CITED
Aims Pharma Ltd. — 2019 (5) TMI 240-CESTAT (Ahm.) — Relied on ............................................... [Para 2]
G.S. Lamba & Sons v. State of Andhra Pradesh — 2015 (324) E.L.T. 316 (A.P.) — Relied on ......... [Para 2]
GIMMCO Ltd. v. Commissioner — 2017 (48) S.T.R. 476 (Tribunal) — Relied on ............................. [Para 2]
REPRESENTED BY : Shri S.R. Dixit, Advocate, for the Appellant.
Shri G. Soni, Joint Commissioner (AR), for the
Respondent.
[Order per : Ramesh Nair, Member (J)]. - The brief facts of the case are
that during the course of audit of appellant’s excise records, it was noticed, that
the appellant has made payment towards tanker hire charge to various foreign
suppliers in foreign currency for hiring ISO tanker which was mostly used for
export purpose. The department was of the view that ISO tank owned in such a
case does not transfer the right of possession and no VAT/Sales Tax has been
paid, it is liable to classify under ‘supply of tangible goods service’ and the ap-
pellant is liable for payment of Service Tax under reverse charge mecha-
nism/shift mechanism on the rent paid for the ISO tank obtained on lease from
GST LAW TIMES  3rd September 2020  143