2018 (6) TMI 439

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....t Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the business of execution of civil, mechanical, structural and electrical contracts, manufacture and supply of Ready Mix Concrete (RMC) etc. They have 50 RMC Units falling in different regions in the country and are registered with the Central Excise Department for payment of excise dut....

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....process of law, the original authority confirmed the demand in both the show cause notices along with interest and also imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2.  On behalf of the appellant, ld. counsel Shri Sai Prashanth submitted that the RMC is premixed concrete i.e. mixture of cement, blue metal, river sand etc. in semi-solid state which settles/solidif....

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....ble to VAT. That, therefore the demand of service tax alleging that transit vehicles for transportation of RMC from place of manufacture to place of delivery is not a GTA service. The Tribunal in the case of Birla Ready Mix Vs. Commissioner of Central Excise   2013 (30) STR99, on similar set of facts held that the said activity would not fall within GTA service. 3.   The ld. A....