The hypothesis of taxing on services on movable goods rental with labor supply

Abstract

The objective of this study is to analyze the legal nature of the rental operations of machinery or equipment accompanied by the supply of labor. In this case, there would be a separation between the values ​​of rent of equipment and the supply of labor. Such conduct results in a significant reduction in the basis of calculation of the Service Tax. In fact, rented machinery and equipment almost always have high values. Therefore, these operations result in controversies in the face of the effective provision of services in which