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2019 (6) TMI 452 - CESTAT NEW DELHIClassification of services - respondent assessee have been supplying the machines like excavators and other earth moving equipments to their various clients on rental basis and that the clients hiring such equipments have managed and operated these machines themselves - whether the service would be classified under site preparation services or under supply of tangible goods service? - HELD THAT:- The adjudicating authority has reached to the conclusion that the respondent-assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving service as alleged in the impugned show cause notice, rather they have been only supplying earth moving machines like excavators etc. on rental basis and the physical control and possession of these machines have always remained with the clients who have actually hired such machines - the department in their appeal has not adduced any evidence to controvert the finding of the learned adjudicating authority. We are in full agreement with the finding of the adjudicating authority with regard to the determination of classification of activity undertaken by the respondent-assessee which has been determined by him on the basis of detailed examination of agreement, invoices and other documents - appeal dismissed - decided against Revenue.
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