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Service Tax - Highlights / Catch Notes

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Transportation service through pipeline / conduit - delivery of ...

Service Tax

February 20, 2018

Transportation service through pipeline / conduit - delivery of naphtha from appellant s terminal to NFCL storage tanks - Just because there is no excise duty liability in respect of the impugned clearances, the attempt of the department to collect service tax in respect of throughput charges, in our opinion, will not pass muster. - AT

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