https://www.taxtmi.com/caselaws?id=30942 The Appellate Tribunal CESTAT Kolkata allowed the appeal, setting aside the order of adjudication. The Tribunal held that the impugned order lacked a legal basis in light of legislative changes regarding the taxation of transportation through pipelines. It emphasized that tax is imposed based on specific provisions of the law, leading to the conclusion that the services provided did not fall under taxable categories. en-us Tue, 04 Mar 2008 00:00:00 +0530 Sat, 17 Jan 2009 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30942 The Appellate Tribunal CESTAT Kolkata allowed the appeal, setting aside the order of adjudication. The Tribunal held that the impugned order lacked a legal basis in light of legislative changes regarding the taxation of transportation through pipelines. It emphasized that tax is imposed based on specific provisions of the law, leading to the conclusion that the services provided did not fall under taxable categories. Case-Laws Service Tax Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30942