Home Case Index All Cases Service Tax Service Tax + Commissioner Service Tax - 2012 (10) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 446 - Commissioner - Service TaxDemand of service tax under transport of goods other than water through pipeline - manufacture and supply of Ready Mix Concrete – Held that:- Common meaning of pipeline would clearly mean a permanent long distance installation of pipes, which connect two terminal points and movement of gas or oil are metered at locations - appellants are not engaged in transportation of goods by pipe line or conduit. Nor they are engaged in making available pipelines as a mode of transport for people, who want to move goods through pipeline - activity of pumping ready-mix concrete at construction sites do not attract service tax under the category ‘transport of goods other than water through pipeline’
|