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Crude oil transport by seller not subject to service tax due to lack of provider-recipient relationship.

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....Levy of Service Tax - Transportation of Goods through Pipelines / Conduit Services - the transportation of crude oil has been undertaken by the appellant assessee in the capacity of being a seller not a service provider. Further, since there is no service provider - service recipient relationship, there cannot be any question of service tax levy and thus, the demand cannot be sustained - AT....

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Crude oil transport by seller not subject to service tax due to lack of provider-recipient relationship.