https://www.taxtmi.com/caselaws?id=445329 Classification of the service concerns whether supplying trucks constitutes Goods Transport Agency service or supply of tangible goods for use. The legal test focuses on whether right to possession and effective control over the vehicles is transferred; this determination was not addressed by the appellate authority and therefore requires reassessment. The appellant contends the service is GTA and notes ONGC pays service tax as GTA; allegations of intent to evade tax lacked concrete evidence and were not adequately examined. Matter remitted to Commissioner (Appeals) with all issues kept open for fresh decision. en-us Fri, 03 Nov 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445329 Classification of the service concerns whether supplying trucks constitutes Goods Transport Agency service or supply of tangible goods for use. The legal test focuses on whether right to possession and effective control over the vehicles is transferred; this determination was not addressed by the appellate authority and therefore requires reassessment. The appellant contends the service is GTA and notes ONGC pays service tax as GTA; allegations of intent to evade tax lacked concrete evidence and were not adequately examined. Matter remitted to Commissioner (Appeals) with all issues kept open for fresh decision. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445329