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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Appellant supplied cranes to Municipal Corporation Bhopal (MCB) under an agreement. CESTAT held appellant did not have effective control or possession over cranes during contract period with MCB. Cranes were parked at police stations, drivers were paid by MCB. Appellant could not use cranes for any other purpose. CESTAT ruled activity was 'giving cranes on hire' not 'supply of tangible goods service'. Demand wrongly confirmed, appeal allowed.
Appellant supplied cranes to Municipal Corporation Bhopal (MCB) under an agreement. CESTAT held appellant did not have effective control or possession over cranes during contract period with MCB. Cranes were parked at police stations, drivers were paid by MCB. Appellant could not use cranes for any other purpose. CESTAT ruled activity was 'giving cranes on hire' not 'supply of tangible goods service'. Demand wrongly confirmed, appeal allowed.
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