https://www.taxtmi.com/forum/issue?id=106550 Service tax applies to renting a genset where the provider is not an electricity transmission or distribution utility; the transmission/distribution exemption is limited to bona fide utilities. The applicable tax regime depends on the effective control test: retained effective control yields a taxable service (service tax), while customer control may convert the transaction into a deemed sale attracting VAT. en-us Sun, 23 Feb 2014 13:14:13 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106550 Service tax applies to renting a genset where the provider is not an electricity transmission or distribution utility; the transmission/distribution exemption is limited to bona fide utilities. The applicable tax regime depends on the effective control test: retained effective control yields a taxable service (service tax), while customer control may convert the transaction into a deemed sale attracting VAT. Discussion-Forum Service Tax Sun, 23 Feb 2014 13:14:13 +0530 https://www.taxtmi.com/forum/issue?id=106550