TMI Blog2014 (5) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... se. The said service envisages operation and control of the equipment or capital goods with the service provider. In the absence of operational control in the hands of the service provider, the service cannot be classified under “supply of tangible goods for use”. Similarly, with regard to the other activities undertaken by the appellant such as cleaning service, from the nature of the activity undertaken, it appears that the same involved excavation work also. If that be so, the activity would not be classifiable as a cleaning service. Since the factual position is not clear, we are of the considered view that the matter has to go back to the original adjudicating authority for fresh consideration for ascertaining the facts and thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h they have collected hire charges. The said activity of hiring of equipment does not come under the category of cleaning service. In a few cases, they have undertaken cleaning activity themselves but this forms only a small part of the total amount of Service Tax demanded from them. As regards the manpower supply service also, this constitute a small portion of their activity. It is contended that, if the hiring activity is excluded, then the turnover of the appellant would be less than the exemption limit for small service providers prevalent at the relevant time and the appellant would not be liable to any Service Tax at all. It is appellant s contention that the bills raised by them are available with the department which has not been e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the equipment to MUSCO. They did not provide any operators for operating the equipment nor did they undertake any activity using the equipment. If these facts are correct, then the activity of hiring of the equipment would not come under the category of supply of tangible goods for use. The said service envisages operation and control of the equipment or capital goods with the service provider. In the absence of operational control in the hands of the service provider, the service cannot be classified under supply of tangible goods for use . 5.2 Similarly, with regard to the other activities undertaken by the appellant such as cleaning service, from the nature of the activity undertaken, it appears that the same involved excavation work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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