Service Tax Levied on Charges Collected for Supply of Pipes & Measuring Equipment

Commissioner of Service Tax Vs Adani Gas Ltd. (Supreme Court of India) The issue under consideration is whether service tax will be levied on the charges collected by the Adani Gas Ltd for supply of pipes and measuring equipment to its customers u/s 65(105)(zzzzj) of the Finance Act, 1994? In the present case, the respondent is in the business of distributing natural gas – Compressed Natural Gas and Piped Natural Gas – to industrial, commercial, and domestic consumers. Among other purposes, industrial consumers use PNG for manufacturing operations. Domestic and commercial consumers...