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2017 (11) TMI 537 - AT - Service TaxLeasing of equipments - Department entertained a view that such renting of goods should be covered under taxable category of Business Support Service - Held that: - providing of equipment on rent is not categorized in any of the activities itemized therein - the appellant is no way connected to the business establishment for running the business of the client and is only supplying the equipment on rental basis. Providing of equipment on rent, per se cannot be called infrastructure support service. The scope of BSS as defined cannot cover simple renting of equipments - demand set aside - appeal allowed - decided in favor of appellant.
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