2015 (1) TMI 857 - SCH - Service Tax

Application for stay - Demand - appellant was engaged in preparation of ready mix concrete (RMC) - Supreme Court after hearing the parties dismissed the appeal filed by Revenue against the decision of Tribunal 2011 (11) TMI 425 - CESTAT, NEW DELHI wherein tribunal held that Commissioner has not considered that it had not received any service tax over and above the gross amount collected from its customers - 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.

Summary

The Supreme Court dismissed the appeal against the Final order passed by the Customs, Excise & Service Tax Appellate Tribunal in Service Tax Appeal No.ST/371/2010, as it was devoid of merit.