Enquiry about A/c head for tax for Rental / Hiring D.G. sets

This query is : Resolved

Vinod Pillai (Querist)
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22 November 2008 Does Service Tax apply for Renting or Hiring of Diesel Generating Sets? If yes, kindly provide me the A/c Head for tax for the same. Thks & Rgds.

BALU V

BALU V (Expert)
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23 November 2008 Yes. The services are liable for tax.

004400210
Minor Head - Services provided by any person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of procession and effective control of such machinery, equipment and appliances.
00440444
114

00440021001
Sub-head - Tax Collection
00440445
117

00440021002
Sub-head - Other Receipt
00440447
119

00440021003
Sub-head - Deduct Refunds
00440448
110