TaxTMI 
TaxTMI 
2014 (5) TMI 424
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....t. Shri Rakesh Goyal, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application arise from Order-in-Appeal No. US/567/RGD/2012, dated 17-9-2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. The appellant, M/s. Praveen Engineering Works rendered services such as cleaning service, service of supply of tangible goods for use service and m....
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....llected hire charges. The said activity of hiring of equipment does not come under the category of cleaning service. In a few cases, they have undertaken cleaning activity themselves but this forms only a small part of the total amount of Service Tax demanded from them. As regards the manpower supply service also, this constitute a small portion of their activity. It is contended that, if the hiri....
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....g services such as house-keeping and also supply of tangible goods such as JCB, dumpers, Poclain, etc. to M/s. MUSCO. Since the appellant has admitted to rendering of these services by hiring JCB, Poclain, dumpers, etc. the demand is sustainable in law. Accordingly, he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides very caref....
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....cts are correct, then the activity of hiring of the equipment would not come under the category of supply of tangible goods for use. The said service envisages operation and control of the equipment or capital goods with the service provider. In the absence of operational control in the hands of the service provider, the service cannot be classified under "supply of tangible goods for use". 5.2&e....