PLANT AND MACHINERY MOVABLE OR IMMOVABLE
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
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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