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        Case ID :
        Service Tax

        Trailer-hire with driver and crew was taxable as supply of...

        Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
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