2024 (4) TMI 786

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....MBER ( TECHNICAL ) , MR. RAJU Shri Dhaval K Shah Advocate for the Appellant Shri Rajesh R Kurup Superintendent ( AR ) for the Respondent 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' serv....

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....ating authority for passing a fresh order, therefore following judicial discipline no different view can be taken in the present appeal. The said order is reproduced below:- "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 ....

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....d to the service recipient Raj & Company, therefore, the service 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 ....

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....e liability of service tax can be passed on the appellant was not examined for the obvious reason that neither the department has contended nor the appellant 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....