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No Service Tax Under BAS on Compression of Natural Gas Classified as Manufacturing
Case Law Details
- Case Name
- C.S.T.-Service Tax Vs Deep Industries Limited (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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C.S.T.-Service Tax Vs Deep Industries Limited (CESTAT Ahmedabad)
Introduction: In a recent case, CESTAT Ahmedabad delivered a crucial verdict on the taxation of services related to the compression of natural gas. The case revolved around whether this activity should be considered manufacturing and thereby subject to service tax. This article provides a detailed analysis of the case, its implications, and the tribunal’s decision.
Background of the Case:
The case originated from proceedings initiated by the Revenue against Deep Industries Limited. The revenue argued that the company, dur...




