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Commissioner of Service Tax, Mumbai-II Versus Larsen & Toubro Ltd.

2016 (4) TMI 329 - CESTAT MUMBAI

Demand 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 pumpin .....

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. 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 corr .....

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K Das, Deputy Commissioner (AR) For the Respondent : Shri Kishore A Ahuja, Manager ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Original No. 18/BR-18/ST/Th-I/2011 dated 11.05.2011 passed by the Commissioner of Central .....

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8. The respondent herein is manufacturer of Ready Mix Concrete (herein after referred to as RMC) and supplies the same. The said RMC is supplied by the respondent by a truck which on reaching site pumps RMC into desired place. The respondent charges .....

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