No Service Tax payable in absence of clauses pertaining to Consideration in Contract

B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Service Tax cannot be demanded. Facts: The issue involved in these appeals is whether entitlement towards “Cost Petroleum” under the “Production Sharing Contract” can be treated as “consideration” for rendering “mining services” to the Government of India. The Commissioner, by the impug...