2017 (8) TMI 1308

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....ndent : V. S. Manoj, Advocate ORDER Brief facts of the case are that the respondents where transporting Readymade Mix Concrete (RMC) from their plant to the site of their customers through transit mixer and pumping the same with the help of pumps for which they were collecting pumping charges separately. The department was of the view that this activity of pumping appeared to fall under the cate....

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....ough other conduit. That appellant has paid service tax for the transportation of RMC from the place of manufacture by transit mixer to the place of customer and the demand is only for the pumping charges from the RMC to the spot through pipeline which would definitely fall outside the purview of the services alleged by the department. 4. Heard both sides. 5. In the impugned order, Commissioner ....