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2008 (9) TMI 95 - AT - Service TaxTransportation of gas through pipeline is an activity which has been newly brought under the Service Tax net after 15.6.05. - case of the Department to bring the appellants under the Service Tax net for the pervious period is not convincing - bringing the appellant’s transportation activity under the category of Business Auxiliary service for the period prior to 15.6.05 is not warranted under the law in force at the material time - Hence demand & penalty are not sustainable
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