2023 (10) TMI 1382

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.... For the Appellant : Shri Dhaval Shah, Advocate For the Respondent : Shri 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,....

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....rvice is not categorized under supply of tangible goods for use service. 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, Learne....