No Service Tax on transportation of effluents under ‘Goods Transport Agency’ Services

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 FULL TEXT OF THE CESTAT JUDGMENT The appellants are a Public Sector Undertaking primarily engaged in the oil and gas exploration activities around Karaikkal region. Appellant inter alia extracts well fluids from the well head which is then transported to the production installa...