TMI Blog2012 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction services - Held that:- Tribunal in case of GMK Concrete Mixing (P.) Ltd. v. CST (2011 (11) TMI 425 - CESTAT, NEW DELHI) held that contract between the parties was to supply ready mix concrete (RMC) but not to provide any taxable service. Finance Act, 1994 not being a law relating to commodity taxation but services are declared to be taxable under this law, the adjudication made under mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-ST. 2. The submission of the appellant is that this activity is part of the sale transaction and it is not part of any construction services. The counsel submits that the same issue was considered by the Tribunal in the case of GMK Concrete Mixing (P.) Ltd. v. CST [Final Order No. ST/591/2011 (PB), dated 4-11-2011]. He also submits that the same issue was decided by Hon'ble Karnataka Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|