Service tax for renting of xerox machine w/o manpower

This query is : Resolved 

09 December 2014 The Service Receiver being a company leased a Xerox machine from a partnership firm without any labor portion involved. The service receiver operates the machine by utilising their own man power.
kindly clarify whether the renting of Xerox machine comes under the purview of RCM

09 December 2014 It will not come under the purview of RCM.

09 December 2014 thanks sir,
if so, whether the ST has to be paid by the Service Receiver or Service Provider. kindly explain the same.

09 December 2014 Service provider has to pay service tax.


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