2026 (1) TMI 1014

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....rder). 2. Brief facts of the case are that the appellant is providing taxable service of Customs House Agent Service, Storage and Warehousing Service, Transport of Goods by Road and Renting of Immovable Property Service. During the course of audit, it was found that the appellant had supplied cranes and forklifts along with a crew to their customers for shifting of big machinery / materials from one place to another on collection of charges but did not pay service tax on such charges. As it appeared that the said service is classifiable under Business Support Services, proceedings were initiated by issue of Show Cause Notice dated 12.10.2010 for demand of Service Tax for the period April 2009 to March 2010. After due process of law, the ....

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....ithout appreciating the fact that the services are taxable under supply of tangible goods. The OIO has accepted that the effective control is with the Appellant. d) The Department had issued show cause notices for the prior period on the very same issue. This Hon'ble Tribunal vide Final Order No. 41122-41123/2025 dated 08.10.2025 allowed the appeals by setting aside demand of service tax under BSS. e) The Appellant relies upon the decision in the case of M/S INDUSTRIAL SERVICES (GASES) VERSUS CCE, HALDIA 2018 (12) TMI 785 -CESTAT KOLKATA, wherein it has been held that the supply of crane, material handling equipment etc. fall under the category of 'Supply of Tangible Goods' and cannot be taxed under Business Su....

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.....05.2008. The above two Show Cause Notices were issued covering the period prior to 16.05.2008. - The first SCN pertains to the period from 11.03.2008 to 31.03.2008 and the second SCN pertains to the period from 01.04.2008 to 15.05.2008. .... .... 6.1. We find that the appellant has been rendering services of providing material handling equipment to various clients. The service rendered by the appellant is rightly classifiable under the category of "supply of tangible goods" service as per Section 65(105)(zzzzj) of the Finance Act, 1994, which came into the Service Tax net only with effect from 16.05.2008. We observe that the demand raised in this regard against the appellant pertains to the period prior to this d....

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.... under that entry." 7. In view of above, we are of the considered view that the services provided by the appellant is not covered under the support service of business or commerce. The service provided by the appellant will fall under the category of 'support of tangible goods' with effect from 16.5.2008. In the case demand pertains to the period from 1.4.2006 to 10.3.2008 and hence non-taxable under the Finance Act. Accordingly, we set aside the impugned order with consequential benefit, if any, in accordance with law." 7. In view of the settled position of law the appellant's own case, we hold that the service rendered by the appellant is not liable to be taxed under the category of "business support services....