2026-VIL-129-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of Service - Supply of Crane and Forklift Services, Demand under Business Support Services - Appellant 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 - Department initiated proceedings and classified the services as 'Business Support Services', demanding service tax, interest, and penalty - Whether the services provided by the appellant, involving the supply of cranes and forklifts along with a crew for shifting of machinery/materials, are classifiable under 'Business Support Services' under the Finance Act, 1994 – HELD - An identical issue for the previous period i.e. May 2006 to March 2009 has been decided by a Coordinate Bench of this Tribunal in favour of appellant. The judicial discipline requires us to follow the judgment of a Coordinate Bench for an earlier period, especially when the issues therein has not been distinguished on facts by Revenue - The services provided by the appellant involving the supply of cranes and forklifts for shifting of machinery/materials are not classifiable under 'Business Support Services', such services are rightly classifiable under the category of 'Supply of Tangible Goods Service' as per Section 65(105)(zzzzj) of the Finance Act, 1994, which was introduced with effect from 16.05.2008. Since the period is prior to 16.05.2008, the services were not liable to service tax – The appeal is allowed
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