25 April 2009
RMC is an Excisable ITEM it has specific tariff entry. No service Tax is levied. However do not worry it falls under NIL rate of duty. so do not fear from excise either. i think its EXCISE TARIFF ENTRY IS 3824.20 - CA GUNJAN H SHAH
I presume that you are referring to Ready Made Concrete plants in your question. The leviability of service tax would depend on the nature of agreement you have with your customer. If you have rented the plants without transferring right of posession or effective control , then that would attract service tax under " Supply of Tangible Goods Service".
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