Trailer Hiring with Driver, Fuel and Crew Taxable as Supply of Tangible Goods Service, Not GTA

Alex Bharat Raja Vs Commissioner of GST & Central Excise (CESTAT Chennai) Conclusion: Appellant’s activity of providing trailers along with drivers, crew, fuel, insurance and retaining effective control and possession thereof was appropriately classifiable under the category of “Supply of Tangible Goods Service” and not under “Goods Transport Agency Service”. Consequently, the demand of service tax, interest and penalties, as confirmed by the Adjudicating Authority, was sustainable in principle, including the invocation of the extended period of limitation. Held: Assessee-proprie...