2007 (8) TMI 78

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....d being towards transfer of right to use for the equipments used and that being equipment rentals, such receipt was beyond the scope of service tax. 2. The ld. Counsel Shri Kartik Kurmy appearing for the Appellant submitted that the appellant was engaged by SAIL, RSP, Rourkela in terms of an agreement by acceptance of tender No. 08/003/38102/3080579 dated 2-12-2003 and the scope of work under Annexure B to the tender document was as under :- "1. Unloading of materials from wagons/trucks/trailors and its stacking. (ref. item no. 1 of A/T). 2. Loading of materials into trucks/trailors/dumpers/wagons. (ref. item no. 2 of A/T). 3. Shifting/stacking at the demarcated place inside the Stock Yard as and when required (ref. item no. 3 o....

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....ceipt was rentals of the equipment compelled the authorities to rightly tax. Therefore, his entire plea of divisibility nature of contract and limitation is without basis when the facts and figures were not made available to Department. 4. Heard both sides and perused the record. The basis for the proceeding was the work order and the tender document issued by SAIL. The show cause notice was issued basing on the work order issued by SAIL which was Annexure-II of the notice carrying the work order showing acceptance of tender No. 08/003/38102/3080579 dated 2-12-2002 at page 100 of the Paper Book. This document shows that item Nos. 2-3 of the work order related to hiring of equipment/vehicles for unloading iron and steel material. Item No.....