No service Tax on Supply of River Sand merely for loading/Unloading of the same by Appellant

Shree Mohangarh Construction Co. Vs Commissioner of Central Excise & Service Tax (CESTAT New Delhi) The first contract is supply of river sand; it is not for loading or unloading any cargo. Needless to say that if somebody has to supply river sand it has to loaded into the truck and unloaded it at the customer’s destination. The nature of the contract remains to be one of supply of river sand and it cannot change into a contract for some other service. As far as the second part is concerned, the contract is evidently for transportation of goods and the appellant has been discharging serv...