https://www.taxtmi.com/caselaws?id=212354 Supply of ready mix concrete was treated as a sales contract, not a taxable service, because the arrangement showed a dominant intention to supply goods and no cogent material established any service element. On that basis, the Finance Act, 1994 could not be applied to tax the commodity sale on a mistaken appreciation of fact and law, and the asserted service tax liability was unsustainable. The demand was therefore rejected in favour of the assessee. en-us Fri, 04 Nov 2011 00:00:00 +0530 Sat, 09 Apr 2016 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212354 Supply of ready mix concrete was treated as a sales contract, not a taxable service, because the arrangement showed a dominant intention to supply goods and no cogent material established any service element. On that basis, the Finance Act, 1994 could not be applied to tax the commodity sale on a mistaken appreciation of fact and law, and the asserted service tax liability was unsustainable. The demand was therefore rejected in favour of the assessee. Case-Laws Service Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212354