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2024 (4) TMI 786 - AT - Service TaxClassification of service - supply of tangible goods for use service or not - providing the cylinder skid vehicle to the service recipient on charge based on per trip - HELD THAT:- On the identical issue in the appellant own case this Tribunal in UNIVERSAL DISTRIBUTORS VERSUS C.C.E. & S.T. -VADODARA-I [2023 (10) TMI 1382 - CESTAT AHMEDABAD] remanded the matter to the adjudicating authority for passing a fresh order, therefore following judicial discipline no different view can be taken in the present appeal. Form the above order in the appellant’s own case matter was remanded to the adjudicating authority. Following the same the present matter also deserves remand so that a common view can be taken in all the appeals. The impugned order is set aside - appeal allowed by way of remand.
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