Case Law Details
Case Name : Petronet LNG Limited Vs PCST (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Petronet LNG Limited Vs Principal Commissioner of Service Tax (CESTAT Delhi)
The Appellant regasifies Liquefied Natural Gas owned by customers in terms of Agreements which also contain a clause relating to “allowed loss and consumption” under which a certain percentage of LNG made available to the Appellant by the customers is understood to be lost/consumed in performing the regasification The Appellant discharged service tax liability on the amount received for regasification services, but the Revenue proposed to levy service tax on the value of such pre-fixed quantum of LNG i
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.