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

Please become a Premium member. If you are already a Premium member, login here to access the full content.