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2016 (5) TMI 87 - CESTAT NEW DELHI

2016 (5) TMI 87 - CESTAT NEW DELHI - 2016 (45) S.T.R. 65 (Tri. - Del.) - Demand of Service tax - Transport of gas through pipeline - Section 65(105)(zzz) of the Finance Act 1994 - Supply of chlorine through pipeline - Held that:- the appellants have rightly calculated the cost of transportation through pipeline in their assessable value of chlorine for central excise purpose as the place of delivery is pre determined as delivery point of pipeline at the recipientís end. The appellants are sellin .....

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ount and the delivery on sale is made to the buyer. The transportation charges are included as a consideration for sale and to discharge central excise duty. Therefore, no justifiable legal basis found to sustain any service tax liability on the appellants. - Decided in favour of appellant - Appeal No. ST/871, 872/2009-ST(DB) - Final Order No. 51320-51321/2016-ST(DB) - Dated:- 8-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Ms. P .....

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are liable to service tax for such transport of chorine through pipeline under the category of transport of gas through pipeline in terms of section 65 (105)(zzz) of the Finance Act 1994. Proceedings were initiated against the appellant resulted in the issue of two original orders. On appeal vide the impugned orders the Commissioner (A) confirmed the demand of service tax. The present appeals are against the said impugned orders. 2. The Ld. Counsel for the appellant submitted that liquid chlor .....

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e the tax liability under the provisions of Finance Act, 1994. The appellants have provided the services of transportation of chlorine through pipeline to the recipient of such chlorine. As such the Ld. AR reiterated the findings of the lower authorities confirming the service tax liability. 4. We have heard both the sides and examined the appeal records. Perusal of the agreement entered into by the appellant with M/s. Gwalior Chemical Industries Limited indicates that the laying of pipeline for .....

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