https://www.taxtmi.com/caselaws?id=792314 Transportation of Ready Mix Concrete by road under consignment notes, with loading, movement and unloading by transit mixers, was treated as Goods Transport Service rather than Supply of Tangible Goods Services because the arrangement was for carriage of goods and not hiring of vehicles. Applying its earlier identical ruling and the principle of judicial discipline, CESTAT New Delhi held that the mere use of transit mixers did not change the character of the service. The service tax demand, along with interest and penalties, was therefore not sustainable and the Revenue's appeal was dismissed. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792314 Transportation of Ready Mix Concrete by road under consignment notes, with loading, movement and unloading by transit mixers, was treated as Goods Transport Service rather than Supply of Tangible Goods Services because the arrangement was for carriage of goods and not hiring of vehicles. Applying its earlier identical ruling and the principle of judicial discipline, CESTAT New Delhi held that the mere use of transit mixers did not change the character of the service. The service tax demand, along with interest and penalties, was therefore not sustainable and the Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792314