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2009 (12) TMI 461 - AT - Service TaxCommercial or Industrial Construction Service - the appellants were required to construct an Onshore Terminal for the purpose of receiving, processing/purification and distribution of natural gas extracted from the Godavari Basin. The gas extracted would be brought through pipelines to OT at Gadimoga for necessary processing and onward transportation to the customers. Demand was made. Held that - transport terminal constructed by assessee for 'R' Ltd. To store, purify and process extracted gas could not be held to be public goods. Therefore, impugned activity was exigible to service tax under category of 'Commercial or Industrial Construction Service'.
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