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2018 (10) TMI 1324 - AT - Service TaxSupply of Tangible Goods Service - Renting of Bullock Carts’ during the harvesting seasons for procuring sugarcane from fields - levy of service tax - Held that:- ‘Renting of Bullock Carts’ during harvesting seasons for procuring sugarcane from fields whether could be subjected to service tax under the category of ‘Supply of Tangible Goods Service’ has been settled by this Tribunal in favour of the assessee in the case of Bhima SSK Ltd. [2013 (7) TMI 98 - CESTAT MUMBAI], where it was held that mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - appeal allowed - decided in favor of appellant.
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