2008 (1) TMI 231

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..... K. K. Banerjee, ld. Advocate states that the appellants are carrying gas from M/s. I.O.C.L to various customers. He says that in respect of large customers, the customers directly pay to M/s. I.O.C.L towards cost of the gas and the appellants only recover the cost of transportation from such customers. In respect of smaller customers, the appellants buy the gas from M/s. I.O.C.L on the fixed price .....

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..... eged services, they are not liable to pay any Service Tax under the category of Business Auxiliary Service. 2. Heard the ld. Jt. CDR for the Department. He fairly states that since the appellants have not recovered the cost of gas from the larger customers and such cost has been directly paid M/s. I.O.C.L, no Service Tax is payable in respect of supplies made to the larger customers. However, he .....

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..... pay any Service Tax in respect of smaller customers also. 4. Considering the submissions made by the ld. Advocate for the appellants as above, we find that there is a prirna facie case in favour of the appellants, specifically since they have not recovered any amount towards supply of the gas except for the transmission of the gas. Hence we waive the requirement of predeposit. Either side will be .....

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