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Service Tax - Highlights / Catch Notes

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Recovery of service tax - supply of tangible goods for use ...


Diesel Generator Hire: Not a Service Tax Issue if Customers Control & Direct Operators (2011-2015.

January 15, 2022

Case Laws     Service Tax     AT

Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective control over the diesel generator sets remained with the customers, the mere providing of operators who were also under the direction and control of the customers, would not mean that the transaction was not that of sale. - It is more than apparent that the supply of diesel generator sets to the customers would not amount to STGU service for the period from 01.04.2011 to 30.06.2012, or a declared service from 01.07.2012 to 2014-15. - AT

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