18 June 2009
As per High Court Ruling Service Tax is not Chargeable on Rental of immovable property. My query is that whether the same is also applicable in respect of Rental of Plant & Equipment.
18 June 2009
The ratio of the DHC judgement of where there is no value added service there wouldbe no servic etax can be extended for other activties. However in the rental of plant an dmachinery whcih is movable VAT wouldbe applicable and unless the control and possession is with the owner the same may not be liable under service tax. If an operator + mechnaic provided along with the plant and machinery the same could be covered under supply of tangible goods.
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