Transportation of Ready-Mix Concrete in transit mixers classified under GTA services

Prashant Logistics Vs C.S.T.-Service Tax (CESTAT Ahmedabad) CESTAT Ahmedabad held that providing transit mixers for transportation of Ready-Mix Concrete (RMC) is classifiable under ‘Goods Transport Agency’ (GTA) services and not under ‘supply of tangible goods for use service’. Facts- The brief facts of the present case are that whether providing of transit mixers for transportation of Ready-Mix Concrete (RMC) by the appellant, Prashant Logistics, under agreements with various RMC manufactures would attract any service tax levy under the service category of supply of tangible goods, in...