https://www.taxtmi.com/caselaws?id=441728 CESTAT Ahmedabad allowed the appeal regarding classification of transportation services for Ready-mix Concrete. The appellant transported RMC from cement company's plant to customer sites using transit mixture vehicles. Revenue authorities classified this as Supply of Tangible Goods for Use service, but CESTAT held it constituted Goods Transport Agency service based on contract terms showing transportation charges calculated per quantity and kilometer. The service recipient had already discharged service tax under reverse charge mechanism. Following precedent in Gunesh Logistics case with similar facts, demand under Supply of Tangible Goods category was unsustainable. en-us Fri, 11 Aug 2023 00:00:00 +0530 Sat, 21 Jun 2025 11:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441728 CESTAT Ahmedabad allowed the appeal regarding classification of transportation services for Ready-mix Concrete. The appellant transported RMC from cement company's plant to customer sites using transit mixture vehicles. Revenue authorities classified this as Supply of Tangible Goods for Use service, but CESTAT held it constituted Goods Transport Agency service based on contract terms showing transportation charges calculated per quantity and kilometer. The service recipient had already discharged service tax under reverse charge mechanism. Following precedent in Gunesh Logistics case with similar facts, demand under Supply of Tangible Goods category was unsustainable. Case-Laws Service Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441728