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2018 (6) TMI 1431 - AT - Service TaxEvasion of Service Tax - Support Services of Business or Commerce - The Department was of the view that the appellants had evaded payment of service tax by not getting themselves registered under the service tax category of “Support Services of Business or Commerce” - Held that:- The supply of tangible goods as a service has been included in the taxable category of services w.e.f. 16.05.2008 by introducing necessary amendment to the Finance Act, 1994. This very fact proves that the activity, such as supply of cranes and other material handling equipments etc., were not covered in any of the taxable services previous to 16.05.2008 which were leviable to service tax and therefore, the legislature in their prudence had brought in a new category of service under the name of “supply of tangible goods” service for leviability of service tax under the Finance Act, 1994. The activity of supply of material handling equipment, such as, cranes etc., is not leviable under the category of “Support Service of Business or Commerce” and this activity has come under the scope of service tax under a category of “supply of tangible goods” w.e.f.16.05.2008 - appeal allowed - decided in favor of appellant.
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