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No Service Tax on Transportation of effluents under GTA Services
Case Law Details
- Case Name
- Oil and Natural Gas Corporation Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
Transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the tax liability of Rs.1 1,24,258/- and the penalty imposed thereof cannot sustain and are set aside.
FULL TEXT OF THE CESTAT JUDGMENT
The appellants are a Public Sector Undertaking primarily engaged in the oil and gas exploration activities around Karaikkal re...
