Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 2001 - CESTAT AHMEDABADTaxable service or not - prime contention of the appellant is that Industrial Effluent transported by them are not goods and therefore no service Tax can be charged under the head of Transportation of Goods other than Water through pipeline or other conduit - HELD THAT:- The decision of Tribunal in case of M/S GUJARAT STATE FERTILIZERS & CHEMICALS LTD. VERSUS CCE VADODARA [2014 (7) TMI 893 - CESTAT AHMEDABAD] examines the identical issue and held in favour of appellant. The said decision has not been challenged and Revenue and Commissioner (Appeals) has dropped demand of subsequent period following the said decision. Following the decision of Tribunal in case of GSFC, the demand is set aside and appeal is allowed.
|