JUDGMENT :

Sandeep Mehta, CJ.

This bunch of Central Excise Appeals has been preferred by the Department for assailing identical orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, whereby the Service Tax Appeals preferred by the respondent/Oil India Limited against the orders in original passed by the Commissioner

of Central Excise & Service Tax, Dibrugarh confirming the demand of service tax raised from the respondent by the Adjudicating Officer vide various adjudication orders in respect of the periods between April, 2011 to June, 2017 under the category of “Transportation of Goods through Pipelines/Condult Services” were accepted. The CESTAT held that the respondent assessee was a seller and not a service provider and hence, in absence of service provider/service recipient relationship, there could not be any question of levy of service tax and hence, the demand could not be sustained. Accordingly, the demand of service tax interest and penalty raised by the Adjudicating Authority and affirmed by the Appellate Authority was quashed and set