https://www.taxtmi.com/caselaws?id=75577 Transportation through the pipeline was treated as a technological necessity integral to the assessee's storage and warehousing business, because mixed movement of petroleum products in the prescribed sequence was required for pipeline operation. On that prima facie basis, the transport of other oil companies' goods was considered connected with the assessee's business activity and capable of qualifying as input service for the output service. The assessee therefore established a strong prima facie case for full waiver of pre-deposit of service tax, penalty and interest, and interim relief was granted without deciding the final tax liability. en-us Wed, 27 May 2009 00:00:00 +0530 Mon, 26 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75577 Transportation through the pipeline was treated as a technological necessity integral to the assessee's storage and warehousing business, because mixed movement of petroleum products in the prescribed sequence was required for pipeline operation. On that prima facie basis, the transport of other oil companies' goods was considered connected with the assessee's business activity and capable of qualifying as input service for the output service. The assessee therefore established a strong prima facie case for full waiver of pre-deposit of service tax, penalty and interest, and interim relief was granted without deciding the final tax liability. Case-Laws Service Tax Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75577