Ready Mix Concrete supply with pumping and delivery treated as sale, not taxable construction service, on identical facts.

Supplies of Ready Mix Concrete with pumping and site delivery were held, on identical facts and earlier CESTAT decisions, to form part of a sale transaction rather than a taxable Commercial and Industrial Construction Service. The Tribunal accepted that the Revenue had sought to tax the entire consideration after abatement, but found the earlier rulings fully applicable and saw no further issue requiring separate adjudication. The impugned order was therefore set aside and the appeal allowed.

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Issues: Whether the activity of supplying Ready Mix Concrete with pumping and delivery at site was taxable as Commercial and Industrial Construction Service, and whether the appeal could be allowed on the basis of earlier decisions on identical facts.

Analysis: The activity was treated by the Revenue as taxable service on the entire consideration after abatement under Notification No. 1/06-ST. The Tribunal noted that the appellant's case was covered by earlier decisions holding that such supply and delivery of Ready Mix Concrete formed part of the sale transaction and not a construction service. On examination of the facts and the cited decisions, the Tribunal found the present facts to be identical and saw no further issue requiring adjudication.

Conclusion: The activity was not to be treated as taxable Commercial and Industrial Construction Service on the facts of the case, and the appeal was allowed by setting aside the impugned order.

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