Service tax on hired Tractor with Trolley, Service Tax

[Sanjay Vasava]

Dear Sir,

Please explain service tax on hired tractor with trolley. Service tax levied or not??

Thanks & Regards,

Sanjay Vasava

Posts / Replies

[YAGAY AND SUN]

It will depend on the following aspects, viz:

1. Effective possession and control
2. Service Provider whether crossed the Threshold limit or not.
3. Whether Right to use was involved or not?

[Rajagopalan Ranganathan]

Sir,

Service tax is leviable under "Tangible Goods Supply Service".

[YAGAY AND SUN]

Recently CBEC has provided clarification on this aspect, which is being reproduced for your ready reference

Circular No 198/08/2016-Service Tax New Delhi, the 17^th August, 2016

[Ganeshan Kalyani]

If service tax is paid on such transaction then sales tax is not applicable and vice-versa.