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Applicability

This query is : Resolved 
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(Querist)
18 January 2011 hello sir

I want to raise a Query
whether service provider of providing concrete mixture to the site for construction of water aquaduct is liable to pay service tax

please explain as i found it not taxable according to sec 65(105)(zzza) of service act
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
19 January 2011 If the same is provided along with an operator and the owner retains control/ possession then it could be liable under - supply of tangible goods.
If non control/ possession then VAT./CST applicable.
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