Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT

The CESTAT has ruled that concrete pumps placed at clients' disposal attract "supply of tangible goods" tax, not GTA. The tribunal clarified that when concrete pumps are provided for use at a client's site, the dominant nature of the transaction is the provision of the equipment itself, a tangible good, rather than a transportation service. This distinction has implications for service tax classification. It highlights that the nature of the asset being provided and its intended use are key in determining taxability, ensuring appropriate classification for specialized equipment use in construction.