Refund u/s. 11B available as service tax not leviable on transportation of gas up to delivery point

GAIL India Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that refund under section 11B duly available as there can be no levy of service tax on the activity of transportation of gas up to delivery point at customer’s premises as it pertains to self-service. Facts- The appellants were registered with the Service Tax Department and were engaged in the business of transporting and trading of industrial gases through their own pipelines on which they were discharging service tax. The tariff charges are fixed by the Government agency known as Petroleum and N...