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TMI Blog2018 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - Service Tax Appeal Nos.52530/15, 51153/16 & 50204/17 - A/50349-50351/2018-CU[DB] - Dated:- 23-1-2018 - Mr. (DR.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) For the Appellant: (Rep. by Sh. V. Lakshmikumaran, Adv.) For the Respondent: (Rep by Sh. Amresh Jain, DR) ORDER Per (Dr.) Satish Chandra All these appeals are filed by the assessee-Appellants against the Order-in-Original Nos.22-32/COMMR/2014 dated 24.12.2014; COMMR/17 to 27/2015 dated 27.10.2015; and DLI-LTUNT-000-COMMR-19 to 020-2016-17 dated 30.09.2016 passed by the Commissioner of Central Excise Service Tax, New Delhi. 2. The brief facts of the case are that, the assessee-Appellants are engaged in trading and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee-Appellants own case [Gail India Ltd. Vs CCE, Delhi Final Order No.55445/2017 dated 24.07.2017], wherein it was observed that : 7. We have heard both the sides and perused the appeal records. The only point of dispute is the liability of the appellant to pay Service Tax of marketing margin indicated in their sale invoices of natural gas. The Revenue contended that marketing margin is relatable to the activity of transportation of gas. We are not in agreement with such proposition. The admitted facts are that appellants are engaged in marketing natural gas. They have pipelines for transmission of these natural gas to various destinations. They have entered into gas sales contract with their clients. A perusal of sample sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in money will arise only in respect of natural gas sold. As the same is at the delivery point of the customer and transportation of gas is at the risk of the appellant, we find that there is no service element attributable to the consideration received as marketing margin. As already noted that the original authority apparently gave finding on the tax liability because the transportation charges are suffering Service Tax in respect of sale transaction. This by itself will not justify the Service Tax liability on marketing margin. There is no service by the appellant to the buyer of gas, independent to the sale transaction, as the sale transaction and the delivery point has been clearly defined in terms of the contract. The value liable to V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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