Appellants herein entered into an agreement with Gas Authority of India Ltd. GAIL titled Consignment Stockistship Agreement.
A further appeal preferred by the appellant before the Central Excise and Sales Tax Appellate Tribunal has also been dismissed.
An order in original was passed by the Deputy Commissioner, Central Excise on 17.3.2004 directing payment of service tax with interest as also penalties as demanded under the show cause numberice.
An appeal preferred thereagainst by the appellant was dismissed by the appellate authority by a judgment and order dated 15.2.2005.
REPORTABLE CIVIL APPEAL NO.1713 OF 2007 B. Sinha, J. Short question arising in the appeal is whether in the facts and circumstances of this case, the petitioner renders any services so as to incur the liability to pay service tax.
Inter alia, on the premise as to why they should number be asked to pay services taxes, a show cause numberice was issued on the appellant on 20.10.2003.
The factual background leading to the said question may briefly be numbericed.
