2014 (7) TMI 893

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....ian, Adv. For the Respondent : Shri G.P. Thomas, Superintendent (AR) JUDGEMENT Per: H.K. Thakur 1. This appeal has been filed by appellant M/s Gujarat State Fertilizers & Chemicals Ltd Vadodara, against OIA No.SRP/500/VDR-I/2013, dt.27.02.2013. The issue involved in the present appeal is whether appellant is liable to payment of Service Tax on the services of transportation of effluent....

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....'goods' given in Section 2(7) of the Sales of Goods Act 1930 and cannot be treated as goods. He relied upon the following case-laws in support of his arguments:-    i) Neuland Lab. Ltd Vs CCE Hyderabad   [2010 (20) STR 802 (Tri-Bang)]    ii) South India Viscose Ltd Vs CCE Coimbatore   [1997 (22) RLT 135 (CEGAT)]    iii) Gwalior Rayon Silk ....

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.... disposal facility provided by the appellant to M/s Heavy Water Project Vadodara, for disposal of a waste effluent material through appellant's pipe line, can be considered as providing of services under 'Transportation of Goods through pipeline or conduit' as per Section 65 (105)(zzz) of the Finance Act, 1994. The relevant entry is reproduced below:- Section 65(105)(zzz) (105) 'taxable serv....

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....bsp;           (7) 'goods' means every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be served before sale or under the contract of sale; 4.3 As per definition of 'goods' given in Section 65 (50) of the F....