𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗻 𝗥𝗲𝗮𝗱𝘆 𝗠𝗶𝘅 𝗖𝗼𝗻𝗰𝗿𝗲𝘁𝗲 📢 The bench of CESTAT Delhi stated:

Without identifying a specific service, the Department can't assume service occurred and tax is owed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Shreejee RMC Private Limited 𝗜𝘀𝘀𝘂𝗲: Whether service tax can be levied on the supply of ready mix concrete.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The Appellant, a Ready Mix Concrete supplier, received a show cause notice on 21.04.2022 for service tax, which was confirmed. The Department's failure to specify the service or consideration led to the Appellant challenging the demand.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: Tribunal ruled Department's service tax assumption on ready mix concrete unsustainable, favoring Shreejee RMC based on prior cases.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Shreejee RMC Private Limited Vs Commissioner of C.G.S.T. & C.E., Rohtak 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 14 May 2024

📜 This ruling affirms that simply supplying ready-mix concrete does not qualify as a taxable service under service tax laws, unless distinct services and associated compensation are clearly identified. #CESTAT #ServiceTax #arr4nirc