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2018 (11) TMI 1156 - AT - Service TaxTransport of goods through pipe lines or other conduit - Fixed Facility Charges recovered from the customers - levy of service tax - Held that:- The gases are being supplied through pipe lines by the appellant to the customer, M/s Tata Steel Ltd., which is situated in adjacent premises. For this quantum of gases supplied, Excise duty is paid on the quantity measured through meter at the boundary wall between the two factories. An identical dispute pertaining to the appellant’s own other unit situated in Rajasthan, came up before Delhi Bench of the Tribunal in BOC INDIA LTD. (FORMERLY KNOWN AS LINDE INDIA LTD.) VERSUS C.C.E., JAIPUR [2018 (3) TMI 854 - CESTAT NEW DELHI]. The facts in that are slightly different inasmuch as the delivery of gases was not through pipe lines, but through tankers. We find that the ratio of such decision can be applied to the present case - it was held in the case that fixed facility charges are part of transaction value for the purpose of Central Excise duty The issue regarding inclusion of fixed facility charges for transportation of gases through pipe lines was clarified by CBEC - It was clarified that such fixed facility charges are to form part of the transaction value for the purposes of Central Excise duty. There is no justification for demand of service tax - Appeal allowed - decided in favor of appellant.
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