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of <h1>Transport of Goods via Pipelines Taxable Since June 2005; New Circular Supersedes Previous Guidance on Service Tax.</h1> Transport of goods through pipelines or conduits, excluding water, became taxable services effective from June 16, 2005. The service involves any person providing transport services to another person. The service provider is liable for the service tax. According to a circular dated August 23, 2007, previous circulars and clarifications on technical issues related to service tax, including scope, classification, valuation, export, and exemptions, are superseded. This circular consolidates all guidance on service tax, withdrawing earlier clarifications.
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