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2014 (5) TMI 424 - AT - Service TaxSupply of Tangible Goods Service - operational control - cleaning service - Held that:- it is seen that the invoices have been raised for hiring of equipment. The learned counsel has clarified that in the case of hiring of equipment, it is MUSCO who had the control over the equipment and the appellant has merely hired the equipment to MUSCO. They did not provide any operators for operating the equipment nor did they undertake any activity using the equipment. If these facts are correct, then the activity of hiring of the equipment would not come under the category of supply of tangible goods for use. The said service envisages operation and control of the equipment or capital goods with the service provider. In the absence of operational control in the hands of the service provider, the service cannot be classified under “supply of tangible goods for use”. Similarly, with regard to the other activities undertaken by the appellant such as cleaning service, from the nature of the activity undertaken, it appears that the same involved excavation work also. If that be so, the activity would not be classifiable as a cleaning service. Since the factual position is not clear, we are of the considered view that the matter has to go back to the original adjudicating authority for fresh consideration for ascertaining the facts and thereafter decide the classification of service - matter remanded back - Decided in favour of assessee.
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