2014 (10) TMI 959 - AT - Service Tax

Whether supply of ready mix concrete and carrying out the ancillary and incidental activities of pouring, pumping and laying of concrete would call for service tax liability or not? - Held that - Tribunal in the case of GMK Concrete Mixing Pvt. Ltd. v. CST, Delhi 2011 (11) TMI 425 - CESTAT, NEW DELHI has held that the entire exercise is sale of ready mix concrete and there is no service element involved so as to create service tax liability against the assessee - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the supply of ready mix concrete and related activities like pouring, pumping, and laying concrete do not attract service tax liability. The decision was based on a previous case involving GMK Concrete Mixing Pvt. Ltd. The impugned order was set aside, and the appeal was allowed in favor of the appellant.