https://www.taxtmi.com/caselaws?id=34004 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, setting aside the service tax demand of Rs.1,49,002 for supplying heated thermic fluid. The tribunal held that supplying excess heated oil to adjacent units did not constitute 'Business Auxiliary Service' subject to service tax as it was not a procurement of goods or service for the client. en-us Fri, 15 May 2009 00:00:00 +0530 Sat, 17 Oct 2009 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34004 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, setting aside the service tax demand of Rs.1,49,002 for supplying heated thermic fluid. The tribunal held that supplying excess heated oil to adjacent units did not constitute 'Business Auxiliary Service' subject to service tax as it was not a procurement of goods or service for the client. Case-Laws Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34004