27 August 2011
We have hired one Crane(Chain Mounted)- for our Shut down work “ Crane Hiring for Equipment replacement. Party is charging the Service tax on Crane Hire charges.
1) My Question is where the crane come under Vehicle Act.
2) Whether we can avail service tax on Crane hiring and mobilization bill charge by party
27 August 2011
Crane hire charges are liable to service tax under 'supply of tangible goods' service. Service receiver is not entitled,in this case, to avail cenvat credit.