Service tax on hire and equipment

This query is : Resolved 

05 June 2009 whether Service tax is applicable on hire of Equipment, it is included in service if yes, in which service?

07 June 2009 Hiring of equipments normally would fall under local VAT since the control / possession of the same is provided to the cusotmer. If the control / possession is not provided ( excavator provided along with engineer and driver] then it is not liabloe for VAT and would be covered under supply of tangible goods.


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