2009 (5) TMI 46

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..... at their factory premises. In addition to their own use of the heated hydraulic oil, they also supplied heated fluid to adjacent two companies through pipelines for which they received heating charges on hourly basis which is in no way can be treated as service rendered as it is only a supply of excess heated oil to other units - no third party involved – activities not liable to service tax. .....

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..... y premises. In addition to their own use of the heated hydraulic oil, they also supplied heated fluid to adjacent two companies through pipelines for which they received heating charges on hourly basis which is in no way can be treated as service rendered as it is only a supply of excess heated oil to other units after use thereof in their factory and such supply will not amount to procurement of .....

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