2014 (1) TMI 143

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..... ent. ORDER Heard both sides on the stay petition. 2. The appellant is a dealer of LPG and supply the same to various customers. In respect of certain customers who wants to maintain certain minimum stock in their premises, at their option, they have constructed/installed storage tanks (referred to by them as "bullets"). The LPG is periodically replenished in the said storage tanks. The sto .....

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..... that the Commissioner (Appeals) has ordered pre-deposit of Rs. 6,69,075/- while the appeals were before him and that they have deposited the same. 4. Learned Superintendent (AR) submits that the appellants not only installed or fabricated the storage tanks but also maintained the storage tanks and therefore, the rental charges collected by them should be treated as charges towards rendering .....

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