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TMI Blog2023 (10) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rajesh R Kurup, Superintendent (AR) ORDER RAMESH NAIR The issue involved in the present case is that whether providing the cylinder skid vehicle to the service recipient on charge based on per trip is liable to service tax under the category of supply of tangible goods for use service or otherwise. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant submits that both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On query from the bench that whether the activities of transportation of goods falling under GTA service, he submits that even in that case when the activity is of transportation service under GTA, the service tax liability is not on the appellant whereas the same is upon the service recipient. 3. Shri Rajesh R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has raised the issue but on the basis of fact it prima facie appears that the activity can be classified under GTA. Accordingly, we are of the view that matter needs to be reconsidered from the aspect of GTA and all other issues are kept open. 5. The impugned orders are set side and appeals are allowed by way of remand to the Adjudicating Authority. (Pronounced in the open court on 11.10.2023) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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