2011 (11) TMI 425

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.... for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - In the course of stay hearing the Bench was satisfied prima facie that the appellant was engaged in preparation of ready mix concrete (RMC). While carrying out such dominant objects other ancillary and incidental activities were also carried out. Following arguments were reiterated by ld.....

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....ting service tax on sale of RMC 1-6-2007 being sold under composite works contracts. Because the appellant has considered its transactions as works contract cannot be the basis to hold that the contracts of the appellant were not sale contracts. The appellant's conduct cannot be the basis for deciding whether the transaction is sale or service. Since there is no estoppels against law, the issue ha....

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....g taxable service from the value of the taxable service. (v)     The Commissioner has wrongly held that the provisions of the extended period have rightly been invoked in this matter. The appellant was under the bona fide belief that its activities were not taxable. The Commissioner has failed to appreciate that there was no intention of evading tax as it had started paying ....