Wed Aug 09 2023

187

DEAR SIR,

I WANT TO ASK THAT PLANT AND MACHINERY WHICH ARE FIXED PERMANANETY WITH BOULTS TO CIVIL STUCTURES/ FOOTING ARE CONSIDERED UNDER MOVABLE OR IMMOVABLE PROPERTY

Wed Aug 09 2023

1

If plant and machinery is fixed permanently so that it becomes the integral part of the immovable property and cannot be unbolted and reassembled at a new location without damage, is an immovable property. e.g. Lift

If plant and machinery is not fixed permanently and can be unbolted and reassembled at a new location without damage, is a movable property. e.g. Mobile Tower

Please refer to the Delhi High Court judgement in Vodafone Mobile Services Limited vs Commissioner Of Service Tax, 2018.

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