2008 (1) TMI 231

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....mber (T)]- Heard both sides. Shri K. K. Banerjee, ld. Advocate states that the appellants are carrying gas from M/s. I.O.C.L to various customers. He says that in respect of large customers, the customers directly pay to M/s. I.O.C.L towards cost of the gas and the appellants only recover the cost of transportation from such customers. In respect of smaller customers, the appellants buy the gas fr....

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....ve charged any amount for such alleged services, they are not liable to pay any Service Tax under the category of Business Auxiliary Service. 2. Heard the ld. Jt. CDR for the Department. He fairly states that since the appellants have not recovered the cost of gas from the larger customers and such cost has been directly paid M/s. I.O.C.L, no Service Tax is payable in respect of supplies made t....