TaxTMI 
TaxTMI 
2018 (5) TMI 1362
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....t had supplied RMC from their plant to the site of the customer through Transit Mixer Vehicle and the RMC is poured out by pumping from the special purpose vehicle and delivered at the desired location in the site. In addition to cost of RMC, the appellant collected mobilization charges, pumping charges and labour charges from the customers. The appellant had discharged VAT on the gross value collected by them. The department noticed that in addition to supply and pumping of RMC from their plant, the appellant also uses their equipments for pumping concrete which were produced by other RMC manufacturers for which they received pumping charges of Rs. 100/- per cubic meter and also charges such as mobilization, pumping and labour charges whic....
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.... pumping of RMC manufactured by other RMC manufacturers. In any case, the activity of pouring, pumping and laying of concrete not being dominant part of the transaction and only being incidental to the transaction of sale, the whole activity is a sale of RMC for which the appellant have discharged VAT. Further that, with effect from 2011, the appellant is discharging excise duty on RMC @ 1%. That the department itself is not clear about the taxability of the pumping charges as show cause notice in the present case though issued under BSS, in other matters was issued classifying the activity under Commercial or Industrial Construction Service. The Tribunal in the case of GMK Concrete Mixing Pvt. Ltd. - 2012 (25) STR 357 (Tri. Del.) and in th....
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....2. of the impugned order. He pleaded that the demand may be set aside. 3. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 4. Heard both sides. 5. The foremost contention put forward by the ld. consultant is that though the allegation in the show cause notice is that the appellant is liable to pay service tax on the pumping and pouring charges collected in respect of RMC of other manufacturers, the Commissioner in para 6.2 has categorically held that they have not collected such charges in respect of RMC batched by others. On perusal of the impugned order as well as reply to the show cause notice, we find that the appellant has consistently put forward the plea that they never handled any pumping of ....
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.... fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, [Operational or administrative assistance in any manner], formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation. - For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security;" 7. Even going through this definition, we cannot find that the activity o....