service tax on pumping of RMC

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This query is : Resolved

dhawal shah (Querist)

24 April 2009 dear sir ,

i want to know ,pumping of RMC at site of our customer using our own pump is a taxable service or not ,and what rate of service tax applicable.

we are the owner of Rmc plant.

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)

24 April 2009 What is the agreement? Whether the RMC plants are given on rental basis?

CA Gunjan H Shah

CA Gunjan H Shah (Expert)

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

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)

25 April 2009 Dhawalji

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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