Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]

By Yogitha S. Yogesh - On September 18, 2023 9:00 pm - 2 mins read

Compression of Natural gas - Amount to manufacture under Central Excise Tariff Act - Natural gas - Service Tax - BAS - CESTAT -Central Excise Tariff Act - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that compression of natural gas amount to manufacture under Central Excise Tariff Act and service tax is not leviable under Business Auxiliary Service(BAS). Deep Industries Limited, the respondent provided service in relation to compression of natural gas at the premises…

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