2009 (5) TMI 46

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..... Shri V. V. Hariharan, JCDR, for the Respondent The service tax demand of Rs.1,49,002/- has been confirmed by the authorities below, on supply of heated thermic fluid for the manufacture of  'Pre-cured Tread Rubber' to other two units located adjacent to the assessees, treating the supply as a procurement of goods or service, which are inputs for the client, and therefore covered by the cate .....

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..... third person and supply directly to the client but are heating the oil in their premises, using the same in their own premises and supplying only the excess heated oil through pipelines to the other neighbouring factories. Therefore, I agree with the appellants that this activity will not amount to their rendering 'Business Auxiliary Service' so as to hold them liable to service tax. I, therefore, .....

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