Supreme Court of India
Commissioner of Service Tax, v. M/s. Adani Gas Ltd.
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 above reasons, we are of the view that the Tri bunal was in error in interfering with the findings and order of the Adjudicating Authority.
Judgment, page 37
From the headnote
Finance Act, 1994: s. 65(105)(zzzzj) – Levy under – Applicability of – To s upply of pipes and measurement equipment (SKID equipment) charged under the head of ‘gas connection charges’ by the asse ssee to its industrial, commercial and domestic consumers treati ng the same as supply of ‘tangible goods’ for their use – Held: SKID equipment fulfils the description in s. 65(105)(zzzzj) of a ta xable service i.e. service in relation to ‘tangible goods’ where recipient of the service has use (without possession or effective control) of th e goods. Allowing the appeals, the Court HELD: 1.1. Section
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