https://www.taxtmi.com/caselaws?id=761278 CESTAT Ahmedabad ruled in favor of the assessee, rejecting service tax demands on two counts. The tribunal held that transportation of ready-mix concrete could not be classified as supply of tangible goods service, making the demand unsustainable. Additionally, the construction of drain work involving cement concrete and stone pitching was properly classified under Commercial Industrial Construction Services rather than Site Formation and Clearance services as proposed by Revenue. The tribunal found the department's classification incorrect based on the clear scope of work outlined in the purchase order, resulting in dismissal of the entire demand. en-us Wed, 06 Nov 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761278 CESTAT Ahmedabad ruled in favor of the assessee, rejecting service tax demands on two counts. The tribunal held that transportation of ready-mix concrete could not be classified as supply of tangible goods service, making the demand unsustainable. Additionally, the construction of drain work involving cement concrete and stone pitching was properly classified under Commercial Industrial Construction Services rather than Site Formation and Clearance services as proposed by Revenue. The tribunal found the department's classification incorrect based on the clear scope of work outlined in the purchase order, resulting in dismissal of the entire demand. Case-Laws Service Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761278