https://www.taxtmi.com/caselaws?id=446882 CESTAT Ahmedabad held that providing transit mixers for Ready Mix Concrete transportation constitutes goods transport agency service, not supply of tangible goods service. The tribunal ruled that payment method cannot determine service classification. Since consignment notes were issued for RMC transportation, GTA service criteria were satisfied. Under reverse charge mechanism per Rule 2(d) of Service Tax Rules 1994, service recipients must discharge service tax liability, not providers. The demand under supply of tangible goods service was unsustainable. Appeal allowed, impugned order set aside. en-us Wed, 23 Aug 2023 00:00:00 +0530 Wed, 13 Dec 2023 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446882 CESTAT Ahmedabad held that providing transit mixers for Ready Mix Concrete transportation constitutes goods transport agency service, not supply of tangible goods service. The tribunal ruled that payment method cannot determine service classification. Since consignment notes were issued for RMC transportation, GTA service criteria were satisfied. Under reverse charge mechanism per Rule 2(d) of Service Tax Rules 1994, service recipients must discharge service tax liability, not providers. The demand under supply of tangible goods service was unsustainable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446882