Hiring of equipment and facilities - leasing of high quality ...

Leasing of Equipment and Facilities Classified as "Business Support Service" Subject to Service Tax u/s 65(105zzzq.

March 17, 2017

Case Laws Service Tax AT

Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings, chairs, carpeting, pantry and kitchen equipments, music and PA system, access control and security system, etc. - chargeable to service tax under section 65(105zzzq) as the “Business Support Service” - AT

View Source

← Previous Next →

Hiring of equipment and facilities - leasing of high quality ...

Leasing of Equipment and Facilities Classified as "Business Support Service" Subject to Service Tax u/s 65(105zzzq.

March 17, 2017

Case Laws Service Tax AT

You may also like:

Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services

Providing infrastructure facility to BCCI - business support services & infrastructural support services - Prima facie not taxable - stay granted. - AT

Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

Services of renting of machinery or equipment for production or manufacture, which is an activity relating to conduct of main business are not covered under Business...

Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

Quick Updates: