https://www.taxtmi.com/caselaws?id=217508 The court ruled in favor of the appellant, a company engaged in the manufacture and supply of Ready Mix Concrete (RMC), in an appeal against a Show Cause Notice proposing service tax on pumping charges collected from customers. The court held that the activity of pumping RMC at construction sites did not fall under the category of "Transport of goods other than water through pipeline or other conduit" service, as the appellant used special purpose vehicles, not pipelines, for transportation. The judge set aside the Order-in-Original, allowing the appeal and determining that the pumping charges were not subject to service tax under the specified category. en-us Thu, 26 May 2011 00:00:00 +0530 Sat, 13 Oct 2012 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217508 The court ruled in favor of the appellant, a company engaged in the manufacture and supply of Ready Mix Concrete (RMC), in an appeal against a Show Cause Notice proposing service tax on pumping charges collected from customers. The court held that the activity of pumping RMC at construction sites did not fall under the category of "Transport of goods other than water through pipeline or other conduit" service, as the appellant used special purpose vehicles, not pipelines, for transportation. The judge set aside the Order-in-Original, allowing the appeal and determining that the pumping charges were not subject to service tax under the specified category. Case-Laws Service Tax Thu, 26 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217508