Ultratech Cement's service classified as Goods Transport Agency; reverse charge tax obligation fulfilled u/r 2(d), Service Tax Rules 1994.

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....Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly classifiable under Goods Transport Agency service for which service recipient M/s. Ultratech Cement Limited have discharged the service tax as required under Rule 2(d) of Service Tax Rules, 1994 under reverse charge basis. Therefore, the demand under the category of Supply of Tangible Goods service shall not sustain - AT....