https://www.taxtmi.com/caselaws?id=462481 The Tribunal allowed the appeals, setting aside service tax demands on two grounds. First, regarding transportation of Ready Mix Concrete using transit mixers, the Tribunal held this constituted Goods Transport Agency service, not Supply of Tangible Goods Service under Section 65(105)(zzzzj), since appellants retained possession and control of transit mixers without transferring them to customers. Second, concerning JCB leasing, the Tribunal ruled service tax could not be imposed where VAT was already discharged, following SC precedent establishing mutual exclusivity between VAT and service tax on identical transactions. The impugned orders were set aside with consequential benefits granted to appellants. en-us Mon, 21 Oct 2024 00:00:00 +0530 Wed, 25 Jun 2025 19:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462481 The Tribunal allowed the appeals, setting aside service tax demands on two grounds. First, regarding transportation of Ready Mix Concrete using transit mixers, the Tribunal held this constituted Goods Transport Agency service, not Supply of Tangible Goods Service under Section 65(105)(zzzzj), since appellants retained possession and control of transit mixers without transferring them to customers. Second, concerning JCB leasing, the Tribunal ruled service tax could not be imposed where VAT was already discharged, following SC precedent establishing mutual exclusivity between VAT and service tax on identical transactions. The impugned orders were set aside with consequential benefits granted to appellants. Case-Laws Service Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462481