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2016 (4) TMI 329 - AT - Service TaxDemand of service tax on delivery of RMC at sit - Whether adjudicating authority was correct in dropping the proceeding initiated by show-cause notice - Manufacture and supply of RMC - Respondent charged separate amounts as pumping charges for pumping RMC into desired place - Held that:- the issue is no more res integra as the Tribunal in the case of GMK Concrete Mixing Pvt. Ltd vs CST [2011 (11) TMI 425 - CESTAT, NEW DELHI] in an identical issue held against the Revenue and set aside the demand. Revenue aggrieved by such an order preferred an appeal before the Hon'ble Apex Court and same was dismissed by Hon'ble Apex Court as reported in [2015 (1) TMI 857 - SUPREME COURT]. Therefore by following the same the adjudicating authority was correct in dropping the proceeding initiated by show-cause notice. - Decided against the revenue
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