https://www.taxtmi.com/caselaws?id=773396 Transportation of ready mix concrete from the recipient's site to its customers, with consignment notes stated to have been issued, was treated as Goods Transport Agency service under the negative list regime and not as Supply of Tangible Goods service. Relying on an earlier decision on materially similar facts, the service recipient was said to have discharged tax under reverse charge under Rule 2(d) of the Service Tax Rules, 1994. On that basis, the demand under Supply of Tangible Goods service was held unsustainable and set aside in favour of the assessee. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 11:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773396 Transportation of ready mix concrete from the recipient's site to its customers, with consignment notes stated to have been issued, was treated as Goods Transport Agency service under the negative list regime and not as Supply of Tangible Goods service. Relying on an earlier decision on materially similar facts, the service recipient was said to have discharged tax under reverse charge under Rule 2(d) of the Service Tax Rules, 1994. On that basis, the demand under Supply of Tangible Goods service was held unsustainable and set aside in favour of the assessee. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773396