09 April 2012
Dear Experts One of my client is providing Trucks / lorry to a builder. on contract basis. The builder use that trucks to transport there raw material (mixture) from their plant to different locations/construction sited. Please clarify under which head of services it is covered and what rate of service tax applicable as the builder arguing that he is not taking any service and hiring the trucks on contract basis which is not attract service tax. Please mention relevant notification number, if any.
09 April 2012
This service will definately falls under the category "Supply of Tangible Goods for use" and at present rate of Service Tax is 12.36% ---Laxman.
CAclubindia
