https://www.taxtmi.com/caselaws?id=355831 Throughput or delivery assistance charges for pumping naphtha through a supplier-controlled pipeline into storage tanks at the buyer's premises were not separately taxable as service tax. The arrangement treated delivery as complete only on arrival at the tanks, and the transportation charge formed part of the sale consideration. On that basis, no distinct service provider-service recipient relationship arose for the pipeline movement, so the activity could not be split out and taxed as an independent transportation service. Service tax on the throughput charges was therefore not payable. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 22 Feb 2018 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355831 Throughput or delivery assistance charges for pumping naphtha through a supplier-controlled pipeline into storage tanks at the buyer's premises were not separately taxable as service tax. The arrangement treated delivery as complete only on arrival at the tanks, and the transportation charge formed part of the sale consideration. On that basis, no distinct service provider-service recipient relationship arose for the pipeline movement, so the activity could not be split out and taxed as an independent transportation service. Service tax on the throughput charges was therefore not payable. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355831