Activity of ready-mix concrete doesn’t involve any service element

Perfect Ready Mix Concrete Vs Commissioner of Central Excise (CESTAT Ahmedabad) CESTAT Ahmedabad held that the sale of ready-mix-concrete doesn’t involve any service element and hence there is no service tax liability. Manufacturing activity of ready-mix-concrete cannot be covered under the definition of works contract. Facts- The appellant are engaged in manufacture of Ready-Mix-Concrete and discharging excise liability on manufacture of RMC @2% without availment of Cenvat Credit. They also undertake activity of laying of RMC. The case of the department is that it is a composite contract fo...