https://www.taxtmi.com/caselaws?id=446695 CESTAT New Delhi quashed service tax demand against appellant for concrete transportation activities during 2008-10. The show cause notice was held vague as it failed to specify service classification or nature of activities. The Tribunal found no liability under GTA services since appellant used own vehicles without agency relationship. For Ready Mix Concrete supply, no service tax was applicable as it constituted sale transaction with VAT already paid. The demand under commercial construction services and works contract services was also rejected. Appeal allowed with no penalty, interest, or extended limitation period applicable. en-us Thu, 07 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446695 CESTAT New Delhi quashed service tax demand against appellant for concrete transportation activities during 2008-10. The show cause notice was held vague as it failed to specify service classification or nature of activities. The Tribunal found no liability under GTA services since appellant used own vehicles without agency relationship. For Ready Mix Concrete supply, no service tax was applicable as it constituted sale transaction with VAT already paid. The demand under commercial construction services and works contract services was also rejected. Appeal allowed with no penalty, interest, or extended limitation period applicable. Case-Laws Service Tax Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446695