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2010 (8) TMI 220 - AT - Service TaxAppellant engaged in forwarding natural gas to various bulk shippers comprising industries as power, fertilizer, steel and chemical plants which require natural gas as fuel or feedstock - transmit the natural gas by pipeline system in its gaseous form. For the said purpose, either natural gas supplier or the user entered into Gas Transmission Agreement (GTA for short) with them for the purposes of transporting the natural gas from supply source to a point where it can be utilized - Service tax was introduced for the first time in respect of services falling under the category of "Transport of the Goods through pipeline or other conduit service" as defined under Section 65(105)(zzz) of Finance Act, 1994 with effect from 16-6-05 - appellant got themselves registered with Service Tax Department and started paying service tax in respect of their services under the category - Revenue is of the view that as per GTA agreement the shipper is deemed to have custody of the gas prior to its delivery to the transporter at the entry point, and after its re-delivery by the transporter at any exit point - Held that: - appellants are not having any warehouse, are not raising invoice on behalf of the suppliers, are not responsible for payment of the amount to their supplier - appellants are only in transportation of the gas through pipe line - confirmation of service tax prior to the said date, cannot be upheld. Tribunal's decision in the case of Oil India Limited referred supra, duly covers the issue - allow the appeal of the appellant
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