GUJARAT STATE FERTILIZERS & CHEMICALS LTD Vs. CCE

JUDGEMENT

(1.) THIS appeal has been filed by appellant M/s. Gujarat State Fertilizers & Chemicals Ltd. Vadodara, against OIA No. SRP/500/VDR -I/2013, dt. 27.02.2013. The issue involved in the present appeal is whether appellant is liable to payment of Service Tax on the services of transportation of effluent through pipeline or conduit to M/s. Heavy Water Project (HWP) on some consideration under Section 65(105)(zzz) of the Finance Act, 1994.

(2.) SHRI W. Christian (Advocate) appearing on behalf of the appellant argued that first appellate authority has wrongly held that the term goods has not been defined under the Finance Act, 1994 or the Service Tax Rules. Ld. Advocate made the Bench go through Section 65(50) of the Finance Act, 1994 to drive home the point that goods for the purpose of Service Tax law has been assigned the meaning as per Section 2(7) of the Sales of Goods Act 1930 where goods have been defined. It is the case of the appellant that effluent waste is not a movable property and is a hazardous waste which cannot be considered as a movable property as per the definition of goods given in Section 2(7) of the Sales of Goods Act 1930 and cannot be treated as goods. He relied upon the following case -laws in support of his arguments: -

(3.) HEARD both sides and perused the case records. The issue involved in the present proceedings is whether a disposal facility provided by the appellant to M/s. Heavy Water Project Vadodara, for disposal of a waste effluent material through appellant's pipe line, can be considered as providing of services under Transportation of Goods through pipeline or conduit as per Section 65(105)(zzz) of the Finance Act, 1994. The relevant entry is reproduced below: -