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2011 (11) TMI 425 - AT - Service TaxDemand of service tax on delivery of RMC at site - appellant was engaged in preparation of ready mix concrete (RMC) - Commissioner has not considered that it had not received any service tax over and above the gross amount collected from its customers - In absence of cogent evidence to the effect of providing taxable service, primary and dominant object of the contract throws light that contract between the parties was to supply ready mix concrete (RMC) but not to provide any taxable service - Appeal is allowed
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