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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Hiring of equipment and facilities - leasing of high quality ...

Case Laws     Service Tax

March 17, 2017

Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings, chairs, carpeting, pantry and kitchen equipments, music and PA system, access control and security system, etc. - chargeable to service tax under section 65(105zzzq) as the “Business Support Service” - AT

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