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2023 (9) TMI 1010 - CESTAT AHMEDABADValuation of service tax - supply of tangible goods service - inclusion of charges recovered from the customers on account of delay in return of cylinders in the assessable value - HELD THAT:- The identical issue has been decided in appellant’s own case in AIMS INDUSTRIES LTD VERSUS C.C.E. -AHMEDABAD-I [2023 (1) TMI 5 - CESTAT AHMEDABAD] where it was held that retention/detention charges is not a part of the sale price. It is only charged when the customers retain/detain the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. The impugned order is set aside. Appeal is allowed.
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