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2018 (7) TMI 1671 - AT - Service TaxLiability of Service tax - GTA Services - Freight paid towards transportation of effluents out of operational area to ETP - Held that:- This issue is squarely covered by the decision of Tribunal in the case of Gujarat State Fertilizers & Chemicals Ltd. Vs CCE Vadodara [2014 (7) TMI 893 - CESTAT AHMEDABAD], where it was held that As the relevant facilities/services of transportation provided by appellant are not for the ‘goods’ as defined in Section 2(7) of the Sale of Goods Act, 1930, the same cannot be considered as a service provided for transportation of goods as per Section 65(105)(zzz) of the Finance Act, 1994 read with Section 2(7) of Sale of Goods Act, 1930 - the transportation of effluents cannot be treated as transportation of 'goods' and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994 - tax liability and penalty set aside. Liability of Service Tax - freight paid towards transportation of crude oil and condensate within the operational area - transportation services received for transport of various goods out of operational area - Held that:- As the appellants have conceded the tax liabilities of ₹ 79,90,126/- in respect of freight paid for transportation of crude oil condensate as also the tax liability of ₹ 67,935/- in respect of outward transportation, no interference is made in respect of these demands confirmed by the adjudicating authority in these matters - tax liability sustained. Appeal allowed in part.
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