Weigh Bridge given on hire falls under which Category

[Mehul Pandya]

Our Client were Provider on Weigh bridge services and but now they wish to give the weigh bridge on hire. they are registered under business support service.

Now my Query is that under which Category now should get registration., do we register under Supply of Tangible Goods.

Please solve the Query

Thanks in Advance

AI Summary

Deemed sale may apply where possession and effective control of installed equipment transfers, potentially removing service tax liability.
Whether hiring a weigh bridge is a supply of goods or a taxable service depends on whether the installed equipment qualifies as immovable property and on where effective control and possession remain. If the weigh bridge is immovable, it may not be goods and the transaction may be treated as a grant of use of immovable property. If it is goods but control transfers to the recipient, the transaction may amount to a deemed sale rather than a taxable service. Under the negative list regime, category choice is mostly administrative; registrants should notify the department and seek detailed advice.