9911796707
TMI Blog2008 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... e pervious period is not convincing - bringing the appellant’s transportation activity under the category of Business Auxiliary service for the period prior to 15.6.05 is not warranted under the law in force at the material time - Hence demand & penalty are not sustainable - ST/28/2007 - A-925/Kol./2008 - Dated:- 17-9-2008 - Dr. Chittaranjan Satapathy, Member (Technical) and Shri D.N. Panda, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler customers. 3. The Ld. advocate Shri K.K. Banerjee appearing for the appellants confirms that the demand is indeed in respect of supplies made to the Larger customers. 4. We have heard both sides on merits of the case. The appellants are paying Service tax leviable on transportation of gas through pipeline after 15.6.2005, after such activity has been specifically brought under the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same is made directly. The appellants are not involved in the negotiation for sale of the gas. Their activity is confined to mere transportation of gas. The checking of flow meter etc. is merely incidental to the transportation which is required to ensure safe transportation under adequate pressure and temperature so that there are no untoward incidence or damages to the pipeline in the surround ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation activity under the category of Business Auxiliary service for the period prior to 15.6.05 is not warranted under the law in force at the material time. Hence we hold that the demand of duty and the imposition of penalty under the impugned order are not sustainable. Hence, we set aside the impugned order and allow the appeal. (Dictated and pronounced in the open Court.) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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