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2023 (11) TMI 220 - CESTAT AHMEDABADClassification of services - Goods Transport Agency or Supply of Tangible Goods for use service? - supplying Trucks to ONGC under contract for inter-locational movement of ONGC material - HELD THAT:- In the said service, the main ingredients are that for hiring of trucks the right to possession and effective control should not be transferred. However, the learned Commissioner has not given clear findings whether right to possession and effective control has been transferred or otherwise. These are the main factors which decide whether the service falls under the supply of tangible goods for use or otherwise. Therefore, this aspect needs to be reconsidered. The appellant have claimed that service in question is classifiable under GTA service. In this regard we find that under an agreement with ONGC, the appellant is supplying trucks which are used for inter-location movement, i.e. transportation of ONGC’s materials including Oil field equipment, machinery, mud-chemical etc. in the Oil field on the condition prevailing at the work sites of ONGC. As regard the said transaction appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law, subject to the decision that under which category the service in question legally falls. Although the show cause notices refer to the charge of “intention to evade payment of tax” on the part of the appellant, no concrete evidence is forthcoming to substantiate this charge against the appellant. This aspect has not been fully examined and discussed in any of the orders passed by the authorities below. It is, therefore, necessary that in the interest of justice, the matter needs to be remanded to the Commissioner (Appeals) keeping all the issues open. Appeal allowed by way of remand.
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