https://www.taxtmi.com/forum/issue?id=4307 Hiring of construction machinery or equipment by a business entity, including for Corporate Social Responsibility activities, is taxable under the new service tax regime because it is not on the negative list or covered by the mega exemption. In contrast, transportation services attract service tax at the prescribed rate on a defined portion of charges, and transporters must declare non availment of CENVAT credit in bills and consignment notes. en-us Fri, 29 Jun 2012 10:54:35 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4307 Hiring of construction machinery or equipment by a business entity, including for Corporate Social Responsibility activities, is taxable under the new service tax regime because it is not on the negative list or covered by the mega exemption. In contrast, transportation services attract service tax at the prescribed rate on a defined portion of charges, and transporters must declare non availment of CENVAT credit in bills and consignment notes. Discussion-Forum Service Tax Fri, 29 Jun 2012 10:54:35 +0530 https://www.taxtmi.com/forum/issue?id=4307