9911796707
TMI Blog2008 (1) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... gas directly from M/s. I.O.C.L - since they have not recovered any amount towards supply of the gas except for the transmission of the gas, stay is granted - ST/28/2007 - S-69/KOL/2008 - Dated:- 16-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T ) ]- Heard both sides. Shri K. K. Banerjee, ld. Advocate states t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter 15-6-05, such transportation through pipeline, has been specifically included in the category of services for levy of Service Tax and the appellants are regularly paying the Service Tax thereafter. He contends that since for the earlier period, they have not recovered any service charges for procurement of gas, nor they have charged any amount for such alleged services, they are not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants has categorically stated that even for the smaller customers, the appellants have also rendered free service to supply gas in question as the small customers are not in a position to buy the gas directly from M/s. I.O.C.L and since they have not recovered any service charges for supply of gas except for transmission of the same, they are not liable to pay any Service Tax in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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