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Taxable service tax head

This query is : Resolved 

11 October 2010 Sir
one of my claint giving machinery to port on monthly hire basis. It is taxable under which head port service or supply of tangible goods services. Kindly clarify

12 October 2010 The critical question here is whether the machinery is given with or without operators.
If control and possession is given to the cusotmer then ONLY VAT would be applicable.

If control and possession retained by your client then under port services as per amended defintion as it is used exclusively inside the port.
An article in this regard has also been uploaded in article section. Pl refer to the same.


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