ambulance give on rent

This query is : Resolved 

04 June 2011 a person gives ambulance on monthly rented basis to the various dept.
whether the above service is liable to the service tax & which head

any citation case law or circular expected

04 June 2011 If the legal right of possession and effective control is not given to the lessee, service tax levy attracts under section 65(105)(zzzzj) being 'supply of tangible goods service'.


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