Road rollers rent

Dear sir,

If control , possession and right to use is been transfered the, VAT need to be charged or else Service tax to be charged.

Regards

Venkat

Dear Venkat sir thanks for the reply.

but 

will clause 13 of N.N. 25/2012 have any effect in this case.?

Dear Netizen,

Extract of the SL 13 of 25/2012 " 

 Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

1. a road, bridge, tunnel, or terminal for road transportation for use by general public;
2. a civil structure or  any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
3. a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;
4. a pollution control or effluent treatment plant, except located as a part of a factory; or
5.  structure meant for funeral, burial or cremation of deceased                                                                                                                                                                                  So, services specified here provided in to the following activities only exempted. Since services by way of renting of road rollers not covered the same is to be taxable.