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2021 (3) TMI 1049 - CESTAT NEW DELHI - Service Tax
Head Note / Extract:
Scope of SCN - Levy of Service Tax - value of pre-fixed quantum of LNG identified towards “allowed loss and consumption” - inclusion of such “free of cost” supplies of LNG by the customers should have formed part of the “consideration” received by the Appellant - HELD THAT:- The show cause notice in the present appeal is dated April 8, 2016 and has been issued for the period July 2014 to March 2015 in continuation of the show cause notice dated October 10, 2014 that was issued for the period June 2009 to June 2014. The order arising out of this show cause notice dated October 10, 2014 had been assailed by the appellant. The Agreements referred to in this show cause notice are the same Agreements which were referred to in the earlier show cause notice and the same allegations have been made against the appellant. Appeal allowed - decided in favor of appellant.