https://www.taxtmi.com/caselaws?id=415311 The Tribunal concluded that the appellant's activity of manufacturing Ready Mix Concrete (RMC) and providing concrete pumping and laying services does not constitute a works contract service subject to service tax. The demand for service tax was deemed unsustainable as the activity was primarily classified as manufacturing and selling RMC, with the ancillary services being integral to the delivery process. The Tribunal also found errors in the calculation of the service tax value and ruled in favor of the appellant, setting aside the demand and allowing the appeal with consequential relief. en-us Wed, 01 Dec 2021 00:00:00 +0530 Mon, 25 Apr 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415311 The Tribunal concluded that the appellant's activity of manufacturing Ready Mix Concrete (RMC) and providing concrete pumping and laying services does not constitute a works contract service subject to service tax. The demand for service tax was deemed unsustainable as the activity was primarily classified as manufacturing and selling RMC, with the ancillary services being integral to the delivery process. The Tribunal also found errors in the calculation of the service tax value and ruled in favor of the appellant, setting aside the demand and allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415311