Whether Service Tax Applicable on Rented Machinery imported

Supply of tangible goods without transfer of right of effective control and possesion is liable to service tax . Under import of service rules , this service falls under recipient based category. Hence liability may arise under reverse taxing.

Thanx for giving the information.  Can u quote me the Notification and Section which is applicable.  What is the meaning of Reverse Taxing.

With Regards

B.sreenivasa Rao

Rental where the owner does not part with the possession and control on the equipment is liable for service tax.

In this case the control and possession appears to have been passed. This wouldbe deemed sale - right to use goods which is a subject matter of VAT/ In this case since the owner is not subjected to any state laws he would not be liable as per my undertsanding.

Anyway there is no service tax unless the owners send his people who would run the machines. 

dear sir i am employee of the shiva earth movers ,so our equipment are deployed on monthly basis so serviceatx is applicable on hiring equipment

Sir,

Whether service tax is applicable for the lease rent on imported machinery which is exclusively used for the manufacture/production of 100% export products?