TRANSPORTATION OF GOODS THRU PIPELINE
SOUTH ZONAL BENCH OF THE CESTAT AT BANGALORE, while disposing of the stay application filed by HINDUSTAN PETROLEUM CORPORATION LTD vs CST BANGALORE, vide stay order no. 1622 dt 9.11.09 observed as follows:-
QUOTE : On careful consideration of the submissions made by both sides and perusal of the records, we find that pieplines and tanks which are installed in the premises of M/s. Nagarjuna Fertilisers and Chemicals Ltd. are owned by the appellant. The sales of the goods has taken place from the tanks and the ownership of such goods in tanks and pipelines lies with the appellant. If that be so, we find that there is no service provided by the appellant to fall under the category of “transportation of goods through pipeline”. We find that the applicant has made out a prima-facie case for waiver of pre-deposit of amounts involved. Application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till disposal of the appeal. UNQUOTE
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_szb_b_stay_1622]
TRIBUNAL ORDERS
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