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Issues: Whether, in a prima facie view, service tax, interest and penalty could be levied on the activity of supplying ready-mix concrete including placing, mixing, pumping and laying it at construction sites, and whether waiver of pre-deposit and stay of further proceedings should be granted.
Analysis: The Tribunal noticed that the impugned levy was prima facie contrary to the law declared by the Karnataka High Court and by earlier Tribunal decisions. It treated the activity as one connected with the sale of goods, and recorded a prima facie view that expenses incurred at delivery, including pumping and related activities, formed part of turnover liable to sales tax and not to service tax.
Outcome: Waiver of pre-deposit was granted and further proceedings pursuant to the impugned order were stayed pending the appeal.
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