𝗠/𝘀 𝗦𝗵𝗿𝗲𝗲𝗷𝗲𝗲 𝗥𝗠𝗖 𝗣𝗿𝗶𝘃𝗮𝘁𝗲 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗩𝘀 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗖.𝗚.𝗦.𝗧. & 𝗖.𝗘., 𝗥𝗼𝗵𝘁𝗮𝗸 M/s Shreejee RMC Private Limited's supply of ready mix concrete is not liable to service tax without specific service identification and evidence.

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

⚖️ 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: M/s Shreejee RMC Private Limited received a show cause notice for not paying service tax on ready mix concrete. The demand was set aside on appeal. ⚖️

𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that without clear identification of service and specific evidence, assuming service tax liability is not sustainable. Previous cases, such as GMK Concrete Mixing Pvt Ltd, supported this view.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 14 May 2024 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Shreejee RMC Private Limited vs. Commissioner of C.G.S.T. & C.E., Rohtak 𝗖𝗮𝘀𝗲 𝗡𝗼: Service Tax Appeal No. 60175 of 2023

📜 This ruling confirms that the supply of ready mix concrete, without specific service identification, is not a taxable service. #CESTAT #ServiceTax #LegalUpdate #arr4nirc