AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (11) TMI 264
X X X X Extracts X X X X
X X X X Extracts X X X X
..../s L&T (ECC Division), Ahemedabad III. M/s Lafarge Aggregates & Concrete India Pvt. Ltd., Chennai and IV. M/s Essar Projects Ltd. 1.2 A show cause notice dated 13.10.2014 was issued by the Learned Commissioner Central Excise and Service Tax, Surat-I on the appellant under Section 73(1) of the Finance Act, 1994 wherein it was proposed to demand the service tax amounting to Rs. 1,85,41,617/- on the ground that the appellant's activity of transportation of RMC to the service recipient site is amount to service of supply of tangible goods service hence, the same is taxable and in respect of activity of construction of Drain was proposed to be classified under site formation and 'Site Formation and Clearance', 'Excavation, 'Earth Moving & Demolition Services'. The show cause notice was adjudicated by the adjudicating authority whereby the entire proposition made in the show cause notice was confirmed by demanding the service tax on the aforesaid activities. Therefore, the present appeal filed by the appellant. 2. Shri Anandodaya Mishra, learned counsel with Miss HimanshiPatwa, Advocate appearing on behalf of the appellant submits that the appellant have contract ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tara Prakash, learned Deputy Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that as regard the activity of transportation of RMC, to ascertain the actual nature of the activity, the relevant contract with Lafarge is referred below : With reference to above contract one sample invoice raised to the service recipient M/s Lafarge is also scanned below : From the above contract, scope of work and the invoice copy, it is clear without any doubt that the appellant have carried out purely transportation service for which the recipient is liable to pay the service tax. The identical fact has been considered by this Tribunal in the following judgments : Shripad Concrete Pvt. Ltd. in Appeal No. ST/12453/2014 dated 11.08.2023 Navyug Alloys Pvt Ltd. 2009 (13) STR 421 (Tri. Amd.) Gunesh Logistics vide Final Order No. 51428 of 2019 dated 09.09.2019 Rashleela Enterprises Pvt. Ltd. in Appeal No. ST/52224 of 2018 dated 18.01.2024 5. In case of Shripad Concrete (Supra) the CESTA....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Earth Moving & Demolition Services'. Consequently, the demand on this count also does not sustain. 7. In view of our above observation, the entire demand is not sustainable. Since we are deciding the issue on merit, we are not addressing the issue on limitation. The impugned order is set aside. Appeal is allowed. ( Order pronounced in the open court on 06. 11. 2024 ) ============= Document 1 LAFARGE AGGREGATES & CONCRETE INDIA Ref: Lafarge A&C/Ahmedabad/LOI-TM/Aug'10-05. To, M/s Divyesh Transport. A-1, Riddhi Plaza, Opp. HAEP Township, Hazira Road, Kawas, Surat -394510 Kind Attn: Mr. Chotubhai Patel, Dear Sir, Date: 28/08/2010 122 Sub: Contract Transit Mixers for transportation of ready mix concrete With reference to your Offer and subsequent discussion with us on the subject, we are pleased to place an order for transportation of the ready mix concrete, in the transit mixtures, from the ready mix concrete plant(s) of Lafarge Aggregates & Concrete India Private Limited ('Lafarge') to various locations as per the terms and conditions mentioned in this Contract For Lafarge Aggregates & Concrete India Pvt. Ltd. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... shall pay to the Transporter @Rs 160 per kilometer of the distance traveled from the PMC Plant to the Delivery Location. However, no amount shall be payable for the distance traveled while the transit mixer returning from the Delivery Location. The rates given above are inclusive of the cost of fuel, lubricants, operating labour, loading and unloading charges of Concrete, repairs & maintenance of the transit mixer, insurance, road tax, wages/salaries (including overtime charges and cost of uniform of the driver, helper and labour engaged by the Transporter and all other taxes/levies/charges of whatsoever nature incidental to the transportation of Concrete. The Transporter shall be liable to pay all taxes and duties that may be applicable under this Cont ict, except the service tax which will be paid by Lafarge subject to the Transporter fulfilling the obligations mentioned in Clause 13 below. Where the Transporter fails to fulfill any of its obligations, the Transporter will indemnify Lafarge for any service tax amount, interest and/or penalty payable by Lafarge. The driver, helper and labour engaged by the Transporter under this Contract are cumul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....escription Cost Allocation 1 SCHO01 MINOR CIVIL WORKS CP9A01 Unit Dal.Schedule Quantity Required By Rate Discount Excise Ant CESS Ant. Sales Tax It /Unit Rate Total Value Job 1.00 13-02-2010 369595.00 382161.23 CONSTRUCTION OF DRAIN IN STONE PITCHING AT TRAINING CENTER HZMC WEST DETAILS AS PER ATTACHED ANNEXURE. SERVICE TAX 3.40% 12566.23 SPECIAL INSTRUCTIONS: 1. WORK CARRIED OUT AS PER DIRECTION GIVEN BY ENGINEER INCHARGE. 2. CEMENT, STEEL, GAS, ELECTRODES, OXYGEN ETC PROVIDED BY PURCHASER FREE OF COST. 3. RATES ARE INCLUSIVE OF ALL TAXES EXCEPT SERVICE TAX. PAYMENT TERMS: 1. 100 PAYMENT WITHIN 60 DAYS FROM DATE OF COMPLETION OF WORK AGAINST CERTIFIED BILL. otal PO Value is Rupees THREE LAC EIGHTY TWO THOUSAND ONE HUNDRED SIXTY ONE ONLY cansport arranged by YOURSELVES aight will be borne by YOURSELVES Other Charges 12566.23 PO Value 382161.000 For, Larsen & Toubro Limited ansportar stination Larsen & Toubro Limited Hazira rks E k Charges Price Basis 1/4/10 2. Form Y JR A/C. FREE DELIVERY AT OUR WORK Authorised Signatory ....