TMI Blog2011 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ers - 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 - ST/371/2010 - ST/591/2011(PB) - Dated:- 4-11-2011 - S/Shri D.N. Panda, Rakesh Kumar, JJ. REPRESENTED BY : S/Shri P.K. Sahu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The whole activity is sale transaction and there is no element of service in it. In any case, the Commissioner has wrongly demanded service tax on the transactions for supply of RMC, where pumping, pouring and laying activities were not involved. (ii) The Commissioner has wrongly relied upon the statement of the Manager (Finance) of the appellant to observe that it has started collecting se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered into prior to this date. The Hon ble Tribunal has categorically held that service tax cannot be levied on works contract for any period prior to 1-6-2007. (iv) The Commissioner has wrongly denied the benefit of the Notification No. 12/2003-S.T., dated 20-6-2003 which allows exclusion of the value of the goods sold to the service receiver in course of rendering taxable service from the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also arguments as above were advanced fundamentally challenging that when no taxable service was provided; no service tax should be levied. 3. Ld. DR on the other hand supports the adjudication order. 4. Heard both sides and perused the records. 5. Record does not reveal involvement of any taxable service aspect in the entire supply of RMC. Rather the contract appears to be a sales contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
