https://www.taxtmi.com/caselaws?id=4628 The Appellate Tribunal ruled in favor of the appellants, finding that they were not liable to pay Service Tax under the category of Business Auxiliary Service for providing gas transportation services to customers. The Tribunal noted that the appellants did not charge customers for the procurement and supply of gas, except for the cost of transportation. It was emphasized that the appellants provided free service to smaller customers who could not buy directly from the gas supplier. The Tribunal highlighted the importance of distinguishing between customer categories and the nature of services provided in determining Service Tax liability. The requirement of predeposit was waived, and parties were granted liberty to apply for early hearing due to the substantial amount involved. en-us Wed, 16 Jan 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4628 The Appellate Tribunal ruled in favor of the appellants, finding that they were not liable to pay Service Tax under the category of Business Auxiliary Service for providing gas transportation services to customers. The Tribunal noted that the appellants did not charge customers for the procurement and supply of gas, except for the cost of transportation. It was emphasized that the appellants provided free service to smaller customers who could not buy directly from the gas supplier. The Tribunal highlighted the importance of distinguishing between customer categories and the nature of services provided in determining Service Tax liability. The requirement of predeposit was waived, and parties were granted liberty to apply for early hearing due to the substantial amount involved. Case-Laws Service Tax Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4628