2009 (11) TMI 528

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..... no service provided by the appellant to fall under the category of 'transportation of goods through pipeline' - prima facie case for waiver of pre-deposit - waiver of pre-deposit allowed - ST/35/2009 - 1622/2009 - Dated:- 9-11-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri Siddharth, Advocate, for the Appellant. Shri M. Vivekanand, D .....

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..... such storage tanks. The sale of the goods were effected from tanks to the purchaser. Revenue is demanding Service tax on such transfer of Naphtha under the category of 'Transportation of goods through pipeline'. He further submits that the appellant is transporting the goods from their refinery through pipeline and this would not fall under the category, of 'transportation of goods through pipeli .....

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