https://www.taxtmi.com/caselaws?id=430438 Supply and laying of ready-mix concrete at the buyer's site was treated as manufacture and sale of goods, with pumping, pouring and laying regarded as incidental to the product; service tax as works contract service was therefore not sustainable. The record also showed that renting of tangible goods turnover remained within the small-scale service provider exemption, so that demand was set aside. The demand on legal services under reverse charge was further held time-barred, and the challenge on limitation succeeded. The overall effect was relief on all contested service tax demands, with the contractual label unable to alter the transaction's substantive character. en-us Mon, 14 Nov 2022 00:00:00 +0530 Sat, 19 Nov 2022 08:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430438 Supply and laying of ready-mix concrete at the buyer's site was treated as manufacture and sale of goods, with pumping, pouring and laying regarded as incidental to the product; service tax as works contract service was therefore not sustainable. The record also showed that renting of tangible goods turnover remained within the small-scale service provider exemption, so that demand was set aside. The demand on legal services under reverse charge was further held time-barred, and the challenge on limitation succeeded. The overall effect was relief on all contested service tax demands, with the contractual label unable to alter the transaction's substantive character. Case-Laws Service Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430438