Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 630 - CESTAT NEW DELHIValuation - includibility - marketing margin charged by the assessee-Appellants - The original authority held that the marketing margin charged by the assessee-Appellants from their customers is a consideration for transportation of gas and is required to be included in the gross value of taxable service - Held that: - an identical issue has come up before the Tribunal in the assessee-Appellants’ own case [2017 (9) TMI 554 - CESTAT NEW DELHI], where it was held that The activities and services by the appellants prior to actual sale, are for self and Service Tax liability on the marketing margin set aside - appeal allowed - decided in favor of appellant-assessee.
|