https://www.taxtmi.com/caselaws?id=398532 Transportation of crude oil by pipeline, undertaken by the seller to complete delivery under a sale contract, was held to be part of the sale arrangement rather than an independent taxable service. Because the movement of goods was integrally connected with delivery at the buyers' premises and no separate service provider-service recipient relationship existed, the separately recovered transportation charges did not attract service tax. The demand for service tax, together with interest and penalty, was therefore unsustainable. en-us Fri, 20 Mar 2020 00:00:00 +0530 Fri, 18 Sep 2020 16:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398532 Transportation of crude oil by pipeline, undertaken by the seller to complete delivery under a sale contract, was held to be part of the sale arrangement rather than an independent taxable service. Because the movement of goods was integrally connected with delivery at the buyers' premises and no separate service provider-service recipient relationship existed, the separately recovered transportation charges did not attract service tax. The demand for service tax, together with interest and penalty, was therefore unsustainable. Case-Laws Service Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398532