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2017 (7) TMI 688 - CESTAT MUMBAIClassification of service - Site Formation & Clearance, Excavation and Earthmoving and Demolition Service - the earth moving equipment was provided by the appellant to the recipient of services on monthly payment basis - whether the service fall under Site Formation & Clearance, Excavation and Earthmoving and Demolition Service or under Supply of Tangible Goods Service? - Held that: - On perusal of contract between the respondent and the recipient of services, we find that the respondent have merely provided the earth moving equipment to M/s. Purti Sakhar Karkhana Ltd. on hire basis at a fixed monthly charges. The respondent is not under obligation to carry out the activity of Site Formation Services in the premises of the service recipient. In this fact it is clear that at the most the service is of supply of tangible goods for use and not fall under the service of Site Formation - the activity involved in the present case is of hiring of equipment on a monthly fixed rental. Therefore the learned Commissioner (Appeals) has correctly and legally held that the service does not fall under Site Formation Services - appeal dismissed - decided against Revenue.
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