2009 (7) TMI 428 - AT - Service Tax

CESTAT rules in favor of Appellant in service tax dispute on ready-mix concrete, waives pre-deposit

The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the Appellant in a service tax dispute related to the manufacturing and supply of ready-mix ... Industrial and Construction Services - Appellant manufactures the goods concrete mixture and supplies the same at site to the client. In respect of sales transaction, the appellant has been brought to service tax under the category of Industrial and Construction Services. - Revenue submits that various activities like mixing, spreading and laying of concrete is taxable under Commercial or industrial Construction Service – Considering the averment of the learned Counsel that an amount of it. 31,44,422/- has already been deposited, pre-deposit of balance amount is waived The Appellate Tribunal CESTAT, NEW DELHI delivered a judgement in 2009 (7) TMI 428. The case was presided over by S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T). Shri P. Sahu, Advocate, represented the Appellant,. Shri SR. Meena, SDR, represented the Respondent. The period under dispute was from 10-9-04 to 31-3-2008. The appellant's primary activity involved the manufacturing and supply of ready-mix concrete to clients at sites. The appellant was brought under service tax for industrial and construction services. An amount of Rs. 31,44,442/- had already been deposited against the service tax demand of Rs. 1,34,98,135/-. The Joint CDR supported the order of the authority below, citing various activities related to concrete mixing, spreading, and laying under specific sections of the Finance Act, 1994. After hearing both sides and reviewing the records, the tribunal directed that the pre-deposit of the balance demand be waived as an interim measure during the appeal's pendency. The order was dictated and pronounced in open court.