2010 (11) TMI 377

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..... h their subsidiary company - As per the contract, the transportation of crude oil was through pipeline to their subsidiary company - The appellants are paying service tax in respect of this account - There is nothing on record that the appellants are recovering anything over and above amount on which the service tax has already been paid from their subsidiary - Prima facie, find that the appellant .....

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..... e and warehousing services. 4. The contention of the appellants is that there is a contract between the appellants and with their subsidiary company, BRPL for transportation of crude oil from Haldia to Barauni through pipeline owned by the appellants. The contention is that for transportation of crude oil through pipeline, the appropriate service tax has already been paid and part of the amo .....

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..... ellants are recovering anything over and above amount on which the service tax has already been paid from their subsidiary. In the circumstances, prima facie, we find that the appellants have a strong case in their favour. Accordingly, predeposit of amount of service tax and penalties are waived and recovery of the same are stayed during pendency of the appeal. Both the stay petitions are allowed. .....

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