Appellate Tribunal rules supply of ready mix concrete not taxable, favoring appellant

The Appellate Tribunal CESTAT NEW DELHI held that the supply of ready mix concrete and associated activities are not subject to service tax. The decision overturned the impugned order and ruled in favor of the appellant, following precedent set by a case involving GMK Concrete Mixing Pvt. Ltd.

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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.

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