Cst n service tax

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

As per the c form is concern, if the vehicle is purchased for the purpose of mining is allowed. My question is that, one of my client is providing services as , digging work and transportation to mining owners. And they are purchasing tipper vehicle against form c from outside tamilnadu. whether as per the cst act is correct or they have to pay full tax and purchase the vehicle.

Whereas they have registered under tnvat and cst act and they sells some of the machinery parts to the mining owners whose engaging their own machines in the mining activities.

Further, they have registered under service tax and paying the service tax promptly. And availing the cenvat credit on the capital goods as tipper vehicles.

If anything wrong kindly clarify.

AI Summary

Client Queries Correctness of Using Form C for Tipper Vehicle Purchases; Seeks Clarification on CST Act Compliance A client involved in mining-related services, such as digging and transportation, is purchasing tipper vehicles from outside Tamil Nadu using form C under the CST Act. The client is registered under TNVAT and CST Act and sells machinery parts to mining owners. They also pay service tax and utilize CENVAT credit on capital goods like tipper vehicles. An inquiry was made about the correctness of using form C for vehicle purchases and if full tax should be paid instead. A response clarified that CENVAT credit can be used if capital goods are utilized for service provision. Further clarification was sought on CST purchases.