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2023 (10) TMI 1382 - CESTAT AHMEDABADClassification of service - supply of tangible goods for use service or otherwise - providing the cylinder skid vehicle to the service recipient on charge based on per trip - HELD THAT:- As per the fact which is not in dispute between the appellant and the revenue that the charges for providing the vehicle to Raj & Company is on per trip basis. This shows that the transaction is not of renting of vehicle as in case of renting the fixed amount is charged on monthly basis or lump sum, however, if the charge is on the basis of per trip that prima facie shows the activity is of transportation. However, the aspect that whether the activity falls under GTA or otherwise and consequently the liability of service tax can be passed on the appellant was not examined for the obvious reason that neither the department has contended nor the appellant has raised the issue but on the basis of fact it prima facie appears that the activity can be classified under GTA - matter needs to be reconsidered from the aspect of GTA. The impugned orders are set side - appeals are allowed by way of remand to the Adjudicating Authority.
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