Dear Bindu, Yes, Service Tax is applicable to camera hiring charges as camera comes within the definition of tangible goods and movable goods as per the provisions of Supply of Tangible Goods Service 65(105)(zzzzj) in Taxable Services........ for descriptive study about it, just check the above named taxable service.......

Dear Bindu Ji, Yes Surely no doubt about the same, it will be under the net of service tax, Classification will depend on the purpose of hiring........

Hope you got the answer you were looking, have a nice day.

Dear Vipin,

I would request yu as to explain how the purpose of hiring (i.e. the way it is going to be used by the service receiver) will effect the classification. Classification depends upon the nature of service provided and not upon the usage or purpose for which it put to.

Please ellaborate what you mean by purpose and how it is going to affect the nature of service provided i.e. classification of service.

Dear Ashish sir, In my opinion the classification will be as per the provisions of Supply of Tangible Goods Service 65(105)(zzzzj) in Taxable Services...... as i have referred above in my answer.....

Dear Akhil,

If you read my answer carefully then you will find that i havent commented/questioned the of the answer given by you, rather i have asked vipin to explain as to how the purose/usage affects the classification.

Hope the above suffice.