TMI Blog2015 (5) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. - Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In addition, the impugned order confirms service tax demand of ₹ 24,527/-, disallows cenvat credit of ₹ 7,49,820/- apart from confirming demand of consequent interest and penalties. Service tax of ₹ 24,527/- and remittance of disallowed cenvat credit of ₹ 7,49,820/- has already been made alongwith interest of ₹ 1,77,919/-. The waiver of pre-deposit and stay is soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract shall be at the delivery point at the buyers point facilities at Jagdishpur. Article 10 of the terms and condition of the agreement sets out particulars regarding pricing and billing. It is stipulated that the buyer shall reimburse the seller of any tax payable by the buyer to the State or local authority, on account of the sale and / or transfer of title of gas to the buyer at the deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxable service under Section 65(105)(zzz) on the transportation cost charged by the appellant on its customers. Learned Counsel for the appellant states that since the transportation of gas is a service to itself no service tax is exigible on this activity. Nevertheless abiding by an advice given by the Commissioner of Service Tax on the appellant, service tax was remitted on the transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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. 6. For the aforesaid reasons, we grant waiver of pre-deposit in full and stay all further, proceedings for realisation of the adjudicated liability, pending the appeal. Stay application is accordingly disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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