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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.
Issues involved: Determination of liability to Service Tax for providing cylinder skid vehicle on a charge based on per trip under the category of 'supply of tangible goods for use' service.
Summary: The Appellate Tribunal CESTAT Ahmedabad considered the issue of whether providing a cylinder skid vehicle on a charge based on per trip is subject to Service Tax under the category of 'supply of tangible goods for use' service. The appellant's counsel referenced a previous order where a similar issue was remanded to the adjudicating authority. The Revenue reiterated the findings of the impugned order. The Tribunal noted that in the appellant's case, a previous order remanded the matter for a fresh decision, and thus, the same approach should be followed in the present appeal. In the appellant's case, it was argued that the transaction did not fall under the category of 'supply of tangible goods for use' service as effective control of the vehicle was transferred to the service recipient. The Tribunal observed that the charges were on a per trip basis, indicating a transportation activity rather than a rental service. The issue of whether the activity fell under Goods Transport Agency (GTA) service was not examined previously, and it was concluded that the matter needed to be reconsidered from the aspect of GTA, leaving all other issues open for further consideration. Therefore, the impugned orders were set aside, and the appeals were allowed by way of remand to the Adjudicating Authority for a fresh decision, taking into account the observations from the previous Tribunal's order. The Tribunal pronounced its decision on 15.04.2024.
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