https://www.taxtmi.com/highlights?id=100149 The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service. en-us Wed, 27 May 2026 07:29:14 +0530 Wed, 27 May 2026 07:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100149 The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service. Highlights Service Tax Wed, 27 May 2026 07:29:14 +0530 https://www.taxtmi.com/highlights?id=100149