Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
No Service Tax on Equipment Hire Without Retained Control: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has exempted equipment hire from service tax if the control of the equipment is not retained by the service provider. This ruling narrows the definitions of taxable services, ensuring that service tax is only levied where effective control and provision of service are present.