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2019 (7) TMI 151 - AT - Service TaxClassification services - site formation and clearance service or otherwise? - appellant had supplied tractors excavator including operator and the charges were based on hourly basis - HELD THAT:- It is an admitted fact that the appellant has supplied machinery tractors and JCB, etc., to their principal for which they have been paid on hourly rate including operator cost, excluding fuel. We find that such services are squarely covered under the scope of “supply of tangible goods service” as defined under Section (65)(105) (zzzzj), we also find from the copy of work order issued by the principal/ Enercon to the appellant, dated 12th May 2006, wherein for construction or for erection of WEG for wind power project, in the price category it is provided that the appellant shall paid at hourly rate for various machinery like JCB, tractor, tanker, etc. Thus, evidently the service category involved is SOTG, and not site formation and clearance service. We are aware that SOTG service came into effect from 16th March, 2008, that is after the period of dispute. Appeal allowed - decided in favor of appellant.
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