No Service Tax Under BAS on Compression of Natural Gas Classified as Manufacturing

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...