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2014 (12) TMI 505 - CESTAT KOLKATAWaiver of pre-deposit - Valuation - Transport of gas through Pipelines or conduit - Minimum Demand Charges (MDC) collected by the Applicant from their customers. - Held that:- The Revenue's contention is that this amount has been mentioned in the agreement as transmission charges, therefore, the value should be included in the gross taxable value realized towards transportation/transmission of gas. We find force in the contention of the ld.A.R. for the Revenue and on this count, the Applicant could not able to make out a prima-facie case for total waiver of predeosit. However, in relation to the applicability of service tax on marketing margin under the category of Business Auxiliary Service, we find substance in the contention of the ld.C.S. for the Applicant. We find that the applicants were purchasing and selling the gas in retail, however, while fixing the retail price, the Ministry has considered the marketing margin. Prima-facie, the transaction is that of sale and not service. Thus, on this count, the Applicant could able to make out a prima-facie case for total waiver of predeposit of dues adjudged. - Partial stay granted.
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