https://www.taxtmi.com/caselaws?id=773063 CESTAT Chennai held that transportation of ready-mix concrete constitutes GTA service rather than supply of tangible goods service, as vehicles remained under appellant's control with consideration computed on per-kilometer basis. However, concrete pumping service was classified as supply of tangible goods service since pumps were used at specific sites without transportation between locations. Extended limitation period was rejected due to contentious classification and lack of intent to evade tax. Demand for RMC transportation was set aside to avoid double taxation, while concrete pumping service tax was confirmed for normal period only. Penalties were set aside but interest remained payable. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773063 CESTAT Chennai held that transportation of ready-mix concrete constitutes GTA service rather than supply of tangible goods service, as vehicles remained under appellant's control with consideration computed on per-kilometer basis. However, concrete pumping service was classified as supply of tangible goods service since pumps were used at specific sites without transportation between locations. Extended limitation period was rejected due to contentious classification and lack of intent to evade tax. Demand for RMC transportation was set aside to avoid double taxation, while concrete pumping service tax was confirmed for normal period only. Penalties were set aside but interest remained payable. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773063