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TMI Blog2012 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the category ‘transport of goods other than water through pipeline’ - - - 61/2011 (MST) - Dated:- 26-5-2011 - Shri P. Ayyam Perumal,J. REPRESENTED BY : Shri V.S. Manoj, Advocate, for the Assessee. None, for the Department. [Order]. This is an appeal filed by M/s. Larsen and Toubro Ltd., ECC Division, Regional Office, L T Chennai House, No. 10, Club House Road, Anna Salai, Chennai-600 002 (hereinafter referred to as appellant), against the Lower Adjudicating Authority s Order-in-Original No. 44/2009, dated 30-4-2009. 2. Brief facts of the case are that the appellants are engaged in the manufacture and supply of Ready Mix Concrete (hereinafter referred to as RMC) among other activities. 3. On specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Units. From 1-4-2006 onwards, various charges collected from their customers were merged with the value of RMC except sale tax. The total Pumping Charges collected by Chennai Region during the period from 16-6-2005 to 31-3-2006 is Rs. 3,51,91,034/-. In addition to this, the appellant had collected Rs. 23,42,859/- as pumping charges during the initial months of 2006-07. L T, ECCD, had taken Service Tax Registration for various other services. The total Pumping Charges collected by L T, ECCD, in respect of the RMC units coming under their Tamil Nadu region is Rs. 3,75,33,893/- for which Service Tax has not been discharged. The total service tax inclusive of education cess payable on the above services rendered by L T ECCD worked out to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, employed to transport petroleum and other petroleum products, natural gas, LPG, chemicals, coal slurry and similar products. Such transport services are liable to service tax (3) The Lower Adjudicating Authority failed to appreciate that the objective is to tax the transport activity done through pipelines. In the instant case, the Appellants are not engaged in transportation of goods by pipeline or conduit. (4) The appellant is neither a transporter of goods through pipeline nor engaged in making available pipelines as a mode of transport for people, who want to move goods through pipeline. (5) The appellant also submitted that in view of the above they are not liable for Service Tax and hence demand of interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery at the customers end. The goods are transported through the special purpose vehicle and not through any pipeline or conduit. It is only at the Customer s site, that RMC is unloaded either manually or through pumping as per the option of the customer and, is case of the latter, it is poured into Hopper with the aid of a compressor and is subsequently pumped and delivered at the desired place within the site itself. For the said activity, the appellant collect pumping charges from their customers. The Department has alleged that the above activity will fall under Transport of goods other than water through pipeline or other conduit service. Transport of goods other than water through pipeline or other conduit service is defined unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the appellant can by no stretch of imagination be classified under the category of Transport of goods other than water through pipeline or other conduit . It is pertinent to note that this forum had already decide this issue vide Order-in-Appeal No. 32/2009 (MST), dated 27-7-2009 in the case of M/s. RMC Readymix (I) Pvt. Ltd. holding that the activity of pumping ready-mix concrete at construction sites do not attract service tax under the category transport of goods other than water through pipeline . 9. In view of the discussions above and conclusions arrived at I hold that the activity of pumping ready-mix concrete at construction sites does not attract service tax under the category transport of goods other than water throug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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