Renting of Truck not amounts to Supply of Tangible Goods Service

M/s Satish Kumar & Co. Vs Commissioner of Central Excise (CESTAT Mumbai) The facts of the case are that the appellant are registered under the provisions of Finance Act, 1994 with Service Tax Office, Nagpur under the service categories of “Advertising Agency”, “Business Auxiliary Services” and “Insurance Auxiliary Service”. During the departmental audit for the period from July, 2008 to February, 2011 and March, 2011, it was revealed that the appellant have not paid Service Tax under the category “Supply of Tangible Goods Service” amounting to Rs. 3,96,284/- on rent...