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2015 (5) TMI 665 - AT - Service TaxWaiver of pre deposit - service to self - transport of goods, other than water, through Pipelines or other Conduit Services - The adjudicating authority records inter alia that the appellant charges the marketing margin from its customer for providing transmission service, for transporting its own gas - Held that:- Since the appellant is transporting its own gas and the sale of the gas to its customers occurs at the customer's inlet point in customer's premises, on principle and authority the activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service. - Stay granted.
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