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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

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

Case Laws     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

 

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