No Service tax on supply of Ready Mix Concrete (RMC) at place desired by customer

CESTAT, NEW DELHI BENCH Ultratech Concrete V/s. Commissioner of Service Tax, Delhi FINAL ORDER NO. ST/A/476 of 2012-CUs STAY ORDER NO. ST/S/714 OF 2012-cus STAY APPLICATION NO. 31 OF 2012 SERVICE TAX APPEAL NO. 9 OF 2012 JUNE 12, 2012 ORDER Mathew John, Technical Member – Appellants are engaged in business of manufacturing Ready Mix Concrete (RMC). While supplying the goods they delivered it at the desired location on site by pumping of the RMC to the spot where it was required. Revenue has made out a case that this activity is covered under ‘Commercial & Indu...