Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Classification of services - supply of Ready-mix Concrete (RMC) ...

Service Tax

June 13, 2023

Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in the case of L&T, the appellant’s activity of sale and pumping of RMC would necessarily fall under “Works Contract Service” - sale of RMC does not involve any service angle in spite of the fact that the appellants are pumping the RMC to the desired floor at the request of the customers. - Demand set aside - AT

 

View Source

 


 

You may also like:

  1. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

  2. Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the...

  3. Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...

  4. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

  5. Manufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - contract between the parties was to supply ready...

  6. Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the...

  7. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products...

  8. Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and...

  9. Non-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) at construction site OR other places - no evidence was produced that the ready mix concrete...

  10. Additional depreciation on Ready Mix Concrete [RMC] - assessee is not entitled for additional depreciation in respect of machinery used since production of ready mix...

 

Quick Updates:Latest Updates