https://www.taxtmi.com/caselaws?id=444891 Whether the contract constituted supply of goods or a declared service: tribunal found the work order imposed on the supplier the obligation to transport and deliver RMC, fixed payment per cubic metre for actual RMC transported, and required deployment of specified fleet capacity - indicating a contract for transportation/delivery of RMC rather than mere hiring of vehicles. Reliance on decisions concerning vehicle-hire was inapposite because those contracts were for hiring vehicles, not transportation of RMC. Consequence: the Commissioner (Appeals) order was set aside and the appeal allowed. en-us Wed, 13 Sep 2023 00:00:00 +0530 Tue, 26 May 2026 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444891 Whether the contract constituted supply of goods or a declared service: tribunal found the work order imposed on the supplier the obligation to transport and deliver RMC, fixed payment per cubic metre for actual RMC transported, and required deployment of specified fleet capacity - indicating a contract for transportation/delivery of RMC rather than mere hiring of vehicles. Reliance on decisions concerning vehicle-hire was inapposite because those contracts were for hiring vehicles, not transportation of RMC. Consequence: the Commissioner (Appeals) order was set aside and the appeal allowed. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444891