TMI Blog2018 (11) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of the liquid crude, it will not be legally correct to consider the terminal facilities as independent facilities for which no real transaction of service charges have actually taken place and therefore demanding a service tax on the notional value taken by the appellant only for the purpose of accounting of the cost of the different units working under the appellants, will be not in the interest of the service tax law. Since, service tax has already been paid on the entire amounts which have been charged for transportation of the crude through pipeline, charging of service tax separately for the terminal facilities is legally not sustainable - appeal allowed - decided in favor of appellant. - Service Tax Appeals No. 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her period was issued on 05/03/2009 covering the period of 2007- 2008 wherein service tax amount of ₹ 23,47,782/- had been demanded under Section 73, interest and penal provisions had also been invoked in this case. The matter was adjudicated by the learned Commissioner wherein the first show cause notice was adjudicated vide order-in-original No. 19/ST/COMMR/2008 dated 31/10/2008 wherein the service tax of ₹ 58,00,063/- has been confirmed under Section 73 of the Finance Act, 1994, penalty of ₹ 1,16,00,126/- have also been imposed under Section 78, penalty under Section 76 and 78 have also been imposed on the appellants. The second show cause notice have been adjudicated vide the order dated 31/08/2009 wherein the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to BRPL. 4. Pipeline division is already paying the requisite service tax on the amount received for transportation of goods through pipeline as it is already covered under the service tax category of transportation of goods through pipeline category. 5. The terminal charges received by the Barauni Refinery by way of debit notes from their headquarters is only presentation in the books of accounts to evaluate the performance of each unit/cost centre. It is submitted that it is only a notional transaction which gets eliminated at the time of consolidation of the account of the company as a whole and there no separate revenue gets generated to the appellant. 6. It has also been stressed that in fact no storage or warehousing servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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