TMI Blog2012 (8) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ies is not available. - E/53/2011 - A/2102/WZB/AHD/2011 - Dated:- 1-12-2011 - P Babu, J. For Appellant: Shri C A Arvind D, Adv. For Respondent: Shri R Nagar, AR Per: P Babu: M/s Gulf Oil Corporation Ltd., Silvassa had filed this appeal against the order of Commissioner (Appeals). It was contended that they were granted single registration for Service Tax and all the activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax is paid for transportation of input service used in their factory. He found that they were not eligible for Service Tax paid on the portion of the freight which relates to transportation of the goods meant for trading purpose by registered dealer because the registered dealer is neither engaged in manufacture of dutiable goods nor is providing taxable service. 3. I agree with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the sales tax law. It was, therefore, held that the trading activities cannot be considered as a service and cannot be considered as a exempted service. Following this judgment along with other legal interpretations. I find that there is no force in the arguments of the appellant. 4. The Service Tax credit in respect of input service attributable to trading activities is, therefore, not availa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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