2013 (12) TMI 619

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..... ounted diesel generating sets would fall - Held that:- activity which has been into Service Tax net w.e.f. 16-5-2008, cannot be considered as an activity which will fall under some other heading prior to 16-5-2008. This is the ratio which has been settled by the Tribunal in various decisions like in the case of Board of Control for Cricket in India - [2007 (5) TMI 24 - CESTAT, MUMBAI] , and also t .....

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..... charges for vehicle mounted diesel generating sets, despite being registered under Pandal Shamiyana Service provider. 3. We heard both sides at length on the merit and perused the records. It is undisputed that from 16-5-2008, the statute has provided for services under supply of tangible goods wherein this kind of activity of hiring of vehicle mounted diesel generating sets would fall and it .....

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