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2023 (10) TMI 1114 - CESTAT NEW DELHITaxability - supply of tangible goods service - appellant had supplied tangible goods namely “transit mixtures” to the clients - declared service or not - HELD THAT:- A perusal of the work order clearly shows that it is a work order for transportation of RMC in vehicles from the plant of the appellant at Jaipur and responsibility has been cast upon the appellant to ensure transportation and delivery of the material within the time specified. The appellant is also required to pay transportation charges at Rs. 114/- per CuM for actual quantity of RMC transported during a calendar month. Of course, the work order also requires the appellant to deploy a fleet of 6 MB capacity of vehicles mounted on suitable chassis in numbers adequate to transport 1490 MB of RMC. Learned authorized representative of the department has, however, placed reliance upon the judgment of the Andhra Pradesh High Court in G.S. Lamba & Sons [2011 (1) TMI 1196 - ANDHRA PRADESH HIGH COURT] and the decision of the Tribunal in Ultratech Concrete [2018 (9) TMI 1204 - CESTAT CHENNAI] - These two decisions would not come to the aid of the department for the reason that the contracts involved in the two decisions, as is clear from a perusal of the decision, is for hiring of vehicles for transportation of transit mixtures and not for transportation of RMC. The order dated 16.03.2018 passed by the Commissioner (Appeals), therefore, deserves to be set aside and is set aside - Appeal allowed.
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