No Service Tax on Equipment Hire Without Retained Control: CESTAT [Read Order]

CESTAT noted that giving goods on hire with effective control and possession is beyond the scope of service tax liability
Service Tax - Service Tax on Equipment Hire - Equipment Hire - taxscan

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) stated that no service tax can be imposed on hire without retained control. In this case, the department is on appeal. The assessee respondent was engaged in providing construction services for constructing commercial/industrial buildings or civil structures, providing works contract services, supply…

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