https://www.taxtmi.com/caselaws?id=241772 The Tribunal ruled in favor of the appellants, holding that the activity of making cranes available should be classified under Supply of Tangible Goods services rather than Business Support Service. The Tribunal emphasized that specific entries take precedence over residual ones, and since a specific entry for taxing the supply of tangible goods existed, the appellants' services could not be taxed under the residual Business Support Service category. As a result, the appellants were granted waiver of pre-deposit and a stay on the collection of dues pending the appeal. en-us Tue, 14 May 2013 00:00:00 +0530 Tue, 31 Dec 2013 10:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241772 The Tribunal ruled in favor of the appellants, holding that the activity of making cranes available should be classified under Supply of Tangible Goods services rather than Business Support Service. The Tribunal emphasized that specific entries take precedence over residual ones, and since a specific entry for taxing the supply of tangible goods existed, the appellants' services could not be taxed under the residual Business Support Service category. As a result, the appellants were granted waiver of pre-deposit and a stay on the collection of dues pending the appeal. Case-Laws Service Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241772