TaxTMI 
TaxTMI 
TaxTMI 
Dear sir,
I would like to know the rule position regarding applicability of Service Tax for hiring of tractors for disposal of garbage in health and sanitation section.
urs
chakravarthy.
applicability of service tax
sid chakravarthy
Service Tax Applicability for Hiring Tractors in Garbage Disposal Depends on Effective Control and Possession A query was raised regarding the applicability of service tax for hiring tractors used in garbage disposal within the health and sanitation sector. The response indicated that the determination of whether Value Added Tax (VAT) or service tax applies depends on who has effective control and possession of the vehicles. If effective control is transferred, VAT is applicable; otherwise, service tax applies. (AI Summary)