https://www.taxtmi.com/forum/issue?id=113662 Supply of cranes (with operators) for metro barricading constitutes Right To Use of Tangible Goods Services and falls within the scope of declared services covering obligations to do or tolerate acts and hiring/transfer of goods without transfer of right to use. Service tax is leviable on the guaranteed minimum payment under the contract even if the minimum barricade erections are not achieved, and the exemption notification is inapplicable. en-us Mon, 23 Apr 2018 12:21:44 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113662 Supply of cranes (with operators) for metro barricading constitutes Right To Use of Tangible Goods Services and falls within the scope of declared services covering obligations to do or tolerate acts and hiring/transfer of goods without transfer of right to use. Service tax is leviable on the guaranteed minimum payment under the contract even if the minimum barricade erections are not achieved, and the exemption notification is inapplicable. Discussion-Forum Service Tax Mon, 23 Apr 2018 12:21:44 +0530 https://www.taxtmi.com/forum/issue?id=113662