Service tax on furniture given on rent

There seems to be a lot of confusion in regard to hire- whether VAT or Service is applicable?

The law is clear that right to use is liable for CST/VAT as long as possession and effective control is with the customer. In this case the liability for furniture hire is clearly only VAT/ CST ( if interstate). Control and possession is given to the cusotmer fully for a short period.

An example could be a car given for hire which you drive and pay based on days/ month. This would be liable for VAT. If the bus comes with a driver then the efective possession and control is with the driver who is the employee of the owner of the vehcile. Therefore in such a case liability would be under service tax.