https://www.taxtmi.com/caselaws?id=752618 CESTAT Chandigarh held that service tax cannot be levied on supply of ready mix concrete without clear identification of specific service provided. Revenue alleged appellant rendered services but failed to identify the service classification or consideration received. The tribunal emphasized that service tax requires clear identification of service provider, recipient, and consideration. Confirming tax based on document discrepancies without identifying actual service is legally unsustainable. Ready mix concrete supply constitutes a sales contract, not service contract, making it non-taxable under Finance Act 1994. Appeal allowed, impugned order set aside. en-us Tue, 14 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752618 CESTAT Chandigarh held that service tax cannot be levied on supply of ready mix concrete without clear identification of specific service provided. Revenue alleged appellant rendered services but failed to identify the service classification or consideration received. The tribunal emphasized that service tax requires clear identification of service provider, recipient, and consideration. Confirming tax based on document discrepancies without identifying actual service is legally unsustainable. Ready mix concrete supply constitutes a sales contract, not service contract, making it non-taxable under Finance Act 1994. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752618