Supreme Court of India
M/s Gujarat State Fertilizers & Chemicals Ltd.&anr. v. Commissioner of Central Excise
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the aforesaid reasons, the demand of 'service tax' made by the respondent is unwarranted and is hereby set aside.
Judgment, page 9
From the headnote
Finance Act, 1994: ss.65(105)(zza), 65(102) - Two PSUs - GSFC and GA CL-Both the companies receiving Hydro Cynic Acid (HCN) ji-om RIL through common pipeline and utilising the same in their respective factories and sharing the incineration charges - Allegation that GSFC was collecting 'incineration charges' from GACL and the said amount charged by GSFCjimn GACL amounted to providing 'storage and warehousing services' falling under s.65(105){zza)-Held: To enable GACL to receive this HCN through common pipeline, arrangement/agreement was entered into between these two companies - For this
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