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2018 (5) TMI 1362 - AT - Service TaxBusiness Support Services - the appellant had supplied RMC from their plant to the site of the customer through Transit Mixer Vehicle and the RMC is poured out by pumping from the special purpose vehicle and delivered at the desired location in the site - As the appellant had not discharged service tax on the service provided by them to clients in respect of RMC supplied to other manufacturers, the department was of the view that the said activity falling under Business Support Service is liable to service tax. Held that: - After analyzing the entire documents as well as submissions of the appellant, the Commissioner has held that there is no proof that the appellants have collected pumping and mobilization charges relating to RMC batched by others. In such circumstances, the confirmation of demand of service tax cannot sustain, being beyond the scope of the show cause notice - Admittedly, the appellant have discharged VAT on the entire amount received by them for supply of RMC which includes charges collected for mobilization, pouring and pumping. The activity of pumping and pouring would not fall under BSS. Apart from these, the appellants has been paying excise duty on RMC manufactured by them @ 1% with effect from May 2011 - Since the demand in the show cause notice confines to the pouring and pumping charges in respect of RMC manufactured by others and as there is a categorical finding on facts by the Commissioner that the appellant has not collected any such charges in respect of RMC batched by other manufacturers, we hold that the demand is without any legal or factual basis and not sustainable. Appeal allowed - decided in favor of appellant.
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