2026-VIL-1019-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of Service of Transportation of Ready Mix Concrete using Transit Mixers – Transportation of Ready Mix Concrete using specially designed Transit Mixers mounted on truck chassis – Respondent issued consignment notes to a cement company for such transportation services – Revenue contended that the activity constituted supply of tangible goods services rather than GTA - Whether the activity of transportation of Ready Mix Concrete using Transit Mixers constitutes GTA service or supply of tangible goods services under Section 66E(f) of the Finance Act, 1994 – HELD - The activity constitutes goods transport agency service and not supply of tangible goods services, therefore no service tax liability arises on the service provider as the obligation lies on the service recipient to discharge the same under Reverse charge – The contract between the parties was specifically for transportation of RMC from the manufacturing site to the customer's site, where the service provider was required to load the RMC in its own vehicles, transport the same to the required destination and unload it as per the directions of the service recipient. The charging structure based on quantity transported and distance travelled further corroborates that the transaction was one of transportation of goods by road and not hiring of vehicles. The mere fact that specialized vehicles were deployed does not convert the nature of activity into supply of tangible goods services - The order of the Commissioner (Appeals) setting aside the demand is upheld and the Revenue appeal is dismissed
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