LAW FOR ALL

service tax on the charges collected by the respondent for supply of pipes and measuring equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. - In the Show Cause Notice, the appellant stated that based on an assessment of gas sale agreements and invoices, it found that the “gas connection charges” were collected for “supply of pipes and measurement equipment etc.”. The appellant also noted that the respondent had not issued any deposit receipt for these charges nor had it mentioned that these charges are a refundable amount in the invoices issued.- we are of the view that the supply of the pipelines and the measurement equipment (SKID equipment) by the respondent, was of use to the customers and is taxable under Section 65(105)(zzzzj) of the Finance Act 1994.