https://www.taxtmi.com/caselaws?id=34004 The supply of heated thermic fluid or heated hydraulic oil to neighbouring units, against hourly heating charges, did not constitute Business Auxiliary Service because the activity was confined to heating oil for use in the assessee's own factory and transferring only excess heated oil through pipelines to adjacent units. The arrangement did not involve procurement of goods or services for a client through a third person, nor did it amount to a client-oriented taxable service. Accordingly, the activity was held not liable to service tax. 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 supply of heated thermic fluid or heated hydraulic oil to neighbouring units, against hourly heating charges, did not constitute Business Auxiliary Service because the activity was confined to heating oil for use in the assessee's own factory and transferring only excess heated oil through pipelines to adjacent units. The arrangement did not involve procurement of goods or services for a client through a third person, nor did it amount to a client-oriented taxable service. Accordingly, the activity was held not liable to service tax. Case-Laws Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34004