https://www.taxtmi.com/highlights?id=70297 Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in the case of L&T, the appellant’s activity of sale and pumping of RMC would necessarily fall under “Works Contract Service” - sale of RMC does not involve any service angle in spite of the fact that the appellants are pumping the RMC to the desired floor at the request of the customers. - Demand set aside - AT en-us Tue, 13 Jun 2023 09:11:00 +0530 Tue, 13 Jun 2023 16:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70297 Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in the case of L&T, the appellant’s activity of sale and pumping of RMC would necessarily fall under “Works Contract Service” - sale of RMC does not involve any service angle in spite of the fact that the appellants are pumping the RMC to the desired floor at the request of the customers. - Demand set aside - AT Highlights Service Tax Tue, 13 Jun 2023 09:11:00 +0530 https://www.taxtmi.com/highlights?id=70297