https://www.taxtmi.com/caselaws?id=381375 The Tribunal upheld the Order-in-Original, dismissing the department's appeal against dropping the demand for service tax on "site preparation services." The Commissioner found that the respondent supplied earth moving machines on a rental basis, with clients retaining control over the equipment. The department failed to provide evidence challenging this, and the activity was not classified as the supply of tangible goods. The possession and control of the machines by clients were crucial in determining the non-taxable nature of the activity. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381375 The Tribunal upheld the Order-in-Original, dismissing the department's appeal against dropping the demand for service tax on "site preparation services." The Commissioner found that the respondent supplied earth moving machines on a rental basis, with clients retaining control over the equipment. The department failed to provide evidence challenging this, and the activity was not classified as the supply of tangible goods. The possession and control of the machines by clients were crucial in determining the non-taxable nature of the activity. Case-Laws Service Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381375