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CESTAT analyzed transportation services involving ready-mix concrete (RMC) trucks, determining the service classification as Goods Transport Agency (GTA) service rather than supply of tangible goods. The Tribunal held that transportation services were principally computed on per-kilometer basis, with vehicles exclusively controlled by the appellant. For concrete pumps, the service was classified under supply of tangible goods service, with service tax payable by the appellant. The extended period of limitation was not invoked due to the contentious nature of service classification. The Lower Authority was directed to quantify service tax for the normal period, with interest applicable but penalties set aside. The appeal was partially allowed, requiring the appellant to pay service tax and interest for concrete pump services while maintaining GTA service classification for RMC truck transportation.
CESTAT analyzed transportation services involving ready-mix concrete (RMC) trucks, determining the service classification as Goods Transport Agency (GTA) service rather than supply of tangible goods. The Tribunal held that transportation services were principally computed on per-kilometer basis, with vehicles exclusively controlled by the appellant. For concrete pumps, the service was classified under supply of tangible goods service, with service tax payable by the appellant. The extended period of limitation was not invoked due to the contentious nature of service classification. The Lower Authority was directed to quantify service tax for the normal period, with interest applicable but penalties set aside. The appeal was partially allowed, requiring the appellant to pay service tax and interest for concrete pump services while maintaining GTA service classification for RMC truck transportation.
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