Supreme Court · 2020 INSC 513 · Decided 28 August 2020
Commissioner of Service Tax, v. M/S. Adani Gas LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 513 · [2020] 8 S.C.R. 875
- Case number
- CIVIL APPEAL No. 2633/2020
- Decided
- 28 August 2020
- Bench
- D.Y. CHANDRACHUD, INDU MALHOTRA, K.M. JOSEPH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Finance Act, 1994: s. 65(105)(zzzzj) - Levy under - Applicability of - To supply of pipes and measurement equipment (SKID equipment) charged under the head of 'gas connection charges' by the assessee to its industrial, commercial and domestic consumers treating of 'tangible goods' for their use - Held: SKID equipment fulfils the description in s. 65(105)(zzzzj) of a taxable service i.e. service in relation to 'tangible goods' where recipient of the service has use (without possession or effective control) of the goods.
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