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Applicability of service tax on TUG Hire charges

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(Querist)
08 February 2009 TUG USED at ship for hiring the goods or cargo is subject to service tax than under which service. at present and if in the past also. ie., serivcetax on hire charges of TUG Used.

thanx
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CA Nitin Wadhwani

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CA Nitin Wadhwani (Expert)
08 February 2009 If its an movable asset, then under "Business Support Services".

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