https://www.taxtmi.com/caselaws?id=31921 The Tribunal found that the demand for duty and penalty imposition was not justified under the applicable law at the material time. Consequently, the impugned order was set aside, and the appeal was allowed. The case centered on the liability of service tax on the transportation of gas through a pipeline, particularly focusing on activities before and after 15.6.2005 when such services were included under the Service Tax net. The appellant's role was deemed limited to transportation activities, with the Tribunal concluding that the services provided did not fall under Business Auxiliary Services as claimed by the Department. en-us Wed, 17 Sep 2008 00:00:00 +0530 Sun, 29 Mar 2009 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31921 The Tribunal found that the demand for duty and penalty imposition was not justified under the applicable law at the material time. Consequently, the impugned order was set aside, and the appeal was allowed. The case centered on the liability of service tax on the transportation of gas through a pipeline, particularly focusing on activities before and after 15.6.2005 when such services were included under the Service Tax net. The appellant's role was deemed limited to transportation activities, with the Tribunal concluding that the services provided did not fall under Business Auxiliary Services as claimed by the Department. Case-Laws Service Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31921