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2017 (8) TMI 1308 - AT - Service TaxTransport of Readymade Mix Concrete (RMC) from their plant to the site of their customers through transit mixer and pumping the same with the help of pumps - Department was of the view that this activity of pumping appeared to fall under the category of transport of goods other than water through pipeline or through other conduit and liable to levy of service tax - Held that: - the said activity would not fall within the ambit of transport of goods other than water through pipeline or through other conduit. The appellants have already paid service tax on the transportation of RMC. So also they have discharged sales tax on the sale of RMC. The activity of pumping the RMC does not fall under the said category of services - appeal dismissed - decided against Revenue.
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