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2018 (5) TMI 552 - AT - Service TaxBusiness Support Services - contention of the appellant is that by providing land as also plant and machinery on rent basis, the services cannot be held to be fall in the category of business support services inasmuch as they have simplicitor rented the land and plant and machinery - Held that: - the facts lead to the conclusion that the services undertaken by the appellant would fall under the category of renting of immovable property and supply of tangible goods. The explanation appearing under the definition of support services of business refers to altogether different circumstances wherein infrastructure is provided alongwith the office and other common utility to a person who is conducting his business from that place - The activity of renting of land and renting of plant and machinery cannot fall under the said explanation so as to recover by the definition of ‘support services of business or commerce’ - appeal allowed - decided in favor of appellant.
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