9911796707
TMI Blog2008 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment have been received after 16-6-05 - sum of Rs. 22.5 lakh already deposited by the applicant is sufficient for the purpose of hearing the appeal in terms of Section 35F - we waive pre-deposit of balance amount of tax and penalties - ST/99/2008 - ST/150/2008-(PB), - Dated:- 22-4-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri J.K. Mittal, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 of the said Act. 3.1 Learned Advocate for the applicant submits that they are not owning the pipeline; they have not hired the pipeline and that they are not involved in transporting the fly ash. They are only undertaking maintenance and repair and operation of the plant. He also submits that they have already deposited a sum of Rs. 22.5 lakhs (Rs. 7.5 lakhs towards duty and Rs. 15 lakh tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely split the amount received by them with a view to evade the service tax. 5 . We have carefully considered the submissions from both the sides. Prime facie , we are of the view that the services undertaken by the applicant shall be liable to service tax under the category of transport of goods through pipeline but no service tax will be attracted in respect the charges for the services prio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
