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2017 (9) TMI 554 - CESTAT NEW DELHIValuation - includibility - marketing margin charged by the appellant for the services of transportation of gas through pipeline in terms of Section 65(105) (zzz) - Held that: - The marketing margin is considered as part of sales transaction value and subject to VAT. After the change of ownership of gas, there is no consideration attributable to any service from the seller to the buyer - any services or activity prior to actual sale of gas has no two persons identifiable as service provider and service recipient. The activities and services by the appellants prior to actual sale, are for self - Service Tax liability on the marketing margin set aside - appeal allowed - decided in favor of appellant.
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