Court Rules Service Tax on Naphtha Throughput Charges Unjustifiable Without Excise Duty Liability.

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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