https://www.taxtmi.com/forum/issue?id=108267 Time based provision of a crane with driver constitutes Supply of Tangible Goods for Use. A discrete, job paid chimney erection constitutes Erection and Installation Service rather than supply of goods. The chimney contract should therefore be assessed under Erection and Installation rules, and the taxpayer must check whether turnover in that specific service meets the applicable small service threshold for abatement or exemption when responding to the show cause notice. en-us Mon, 16 Mar 2015 13:04:29 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108267 Time based provision of a crane with driver constitutes Supply of Tangible Goods for Use. A discrete, job paid chimney erection constitutes Erection and Installation Service rather than supply of goods. The chimney contract should therefore be assessed under Erection and Installation rules, and the taxpayer must check whether turnover in that specific service meets the applicable small service threshold for abatement or exemption when responding to the show cause notice. Discussion-Forum Service Tax Mon, 16 Mar 2015 13:04:29 +0530 https://www.taxtmi.com/forum/issue?id=108267