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2018 (3) TMI 854 - AT - Service TaxSupply of tangible goods service - amount collected by appellant as “fixed facility charges” from their clients for installing gas storage facility in the premises of the client - Held that: - Admittedly, the clarification dated 10.11.2014 issued by the Board on similar set of facts, as well as, the clarification dated 24.04.2014 issued in respect of appellant’s unit in Orissa are applicable to the present dispute - The Circular clarified that fixed facility charges are part of transaction value for the purpose of Central Excise duty - appeal allowed - decided in favor of appellant.
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