2017 (8) TMI 1308

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..... ategory of transport of goods other than water through pipeline or through other conduit and liable to levy of service tax - Held that: - the said activity would not fall within the ambit of transport of goods other than water through pipeline or through other conduit. The appellants have already paid service tax on the transportation of RMC. So also they have discharged sales tax on the sale of R .....

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..... or through other conduit and liable to levy of service tax. A show cause notice was issued alleging the same and proposing for demand of service tax along with interest and also for imposing penalty. After due process of law, the original authority confirmed the demand along with interest, however, dropped the proposal for penalties. In appeal, the Commissioner (Appeals) set aside the entire deman .....

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..... issioner (Appeals), Hyderabad, in the appellants own case, wherein it has been held that the said activity would not fall within the ambit of transport of goods other than water through pipeline or through other conduit. The appellants have already paid service tax on the transportation of RMC. So also they have discharged sales tax on the sale of RMC. The activity of pumping the RMC does not fall .....

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