No Service Tax liability on facility of selling CNG through Outlets of IGL by HP

M/s. Hindustan Petroleum Corporation Ltd. Vs. CCE (CESTAT Delhi) These two appeals are on similar disputes with reference to service tax liability of the appellant under the category of “Business Auxiliary Service”. 2. The brief facts of the case are that the appellant is Government owned Public Sector Undertaking engaged in the business of refining and distribution of petroleum products through a network of depots/installations. The appellant entered into contractual arrangement with M/s. Indraprastha Gas Ltd.(IGL), who were engaged in the manufacture of Compressed Natural Gas (CNG) from...