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2012 (8) TMI 468 - AT - Service TaxManufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - assessee contended that this activity is part of the sale transaction and it is not part of any construction 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 mistake of fact and law fails. In view of aforesaid we allow the appeal by setting aside the impugned order.
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