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

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