https://www.taxtmi.com/caselaws?id=445212 CESTAT Chandigarh set aside the service tax demand against a service provider who supplied material handling equipment, vehicles, and manpower to a manufacturing company. The tribunal held that the third SCN invoking extended limitation period was barred by limitation, as the department had prior knowledge of activities through earlier SCNs. On merits, the tribunal found that supply of tangible goods with operators without transferring possession fell under supply of tangible goods service (taxable from 16.05.2008), not business auxiliary service. Vehicle hiring with possession and control retained by appellant did not constitute rent-a-cab service. Appeal allowed. en-us Wed, 01 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445212 CESTAT Chandigarh set aside the service tax demand against a service provider who supplied material handling equipment, vehicles, and manpower to a manufacturing company. The tribunal held that the third SCN invoking extended limitation period was barred by limitation, as the department had prior knowledge of activities through earlier SCNs. On merits, the tribunal found that supply of tangible goods with operators without transferring possession fell under supply of tangible goods service (taxable from 16.05.2008), not business auxiliary service. Vehicle hiring with possession and control retained by appellant did not constitute rent-a-cab service. Appeal allowed. Case-Laws Service Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445212