2008 (9) TMI 95

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...., Member (Judicial) (Final Order No. A-925/Kol./2008 dt. 17.9.2008 certified on 25.9.2008 in Appeal No. ST/28/2007) Shri K.K. Banerjee, Advocate for the Appellant. Dr. Gautam Ray, Jt. CDR for the Respondent. [Order per Dr. Chittaranjan Satapathy Member (Technical)] - Heard both sides. 2. At the outset, Dr. Gautam Ray, Ld. Jt. CDR appearing for the Department states that at the time ....

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....x net. The demand in this case is for the previous period from 10.9.04 to15.6.2005 for the very services rendered under the category of Business Auxiliary Services The Ld. Jt. CDR argues that at the material time the services rendered by the appellants were under the general category of Business Auxiliary Services and after 15.6.05, specific category of services has been carved out under the Busin....

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....as 6. We are convinced that the transportation of gas through pipeline is an activity which has been newly brought under the Service Tax net after 15.6.05. The nature of activity has not changed after 15.6.05 and there was no change in the services rendered by the appellants prior to 15.6.2005 and after that date. The case of the Department to bring the appellants under the Service Tax net for ....