https://www.taxtmi.com/caselaws?id=371041 The Tribunal held that terminal charges for warehousing and storage services provided by Barauni Refinery to HBCPL and BRPL were not subject to service tax separately as they were part of the transportation process covered under a single contract. Since service tax had already been paid for transportation services through pipelines, imposing tax on terminal facilities separately was deemed legally unsustainable. The Tribunal set aside the orders imposing service tax and penalties, ruling in favor of the appellants. en-us Fri, 26 Oct 2018 00:00:00 +0530 Thu, 26 Mar 2020 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371041 The Tribunal held that terminal charges for warehousing and storage services provided by Barauni Refinery to HBCPL and BRPL were not subject to service tax separately as they were part of the transportation process covered under a single contract. Since service tax had already been paid for transportation services through pipelines, imposing tax on terminal facilities separately was deemed legally unsustainable. The Tribunal set aside the orders imposing service tax and penalties, ruling in favor of the appellants. Case-Laws Service Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371041