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    <title>2017 (9) TMI 554 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a company involved in trading and transporting natural gas, regarding the Service Tax demand on the marketing margin included in their transportation service invoices. The Tribunal determined that the marketing margin was related to the cost price of gas and not transportation charges, following industry practices approved by the Ministry of Petroleum and Natural Gas. The Tribunal concluded that the marketing margin was specific to the sale of gas and not a separate service element in transportation, thus setting aside the Service Tax liability on the marketing margin.</description>
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      <description>The Tribunal ruled in favor of the appellant, a company involved in trading and transporting natural gas, regarding the Service Tax demand on the marketing margin included in their transportation service invoices. The Tribunal determined that the marketing margin was related to the cost price of gas and not transportation charges, following industry practices approved by the Ministry of Petroleum and Natural Gas. The Tribunal concluded that the marketing margin was specific to the sale of gas and not a separate service element in transportation, thus setting aside the Service Tax liability on the marketing margin.</description>
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