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Transportation of Ready-Mix Concrete in transit mixers classified under GTA services
Case Law Details
- Case Name
- Prashant Logistics Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 t...
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