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M/s. Inox Air Products Ltd. Versus CCE & ST, Pondicherry

2015 (12) TMI 817 - CESTAT CHENNAI

Waiver of pre-deposit of service tax - supply of tangible goods service - Held that:- on perusal of the supplementary invoice dated 31.05.2008 and 30.09.2008, we find that the applicant has discharged the excise duty on the value of FFC of ₹ 20 .....

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ie, the applicant has made out a case for waiver of pre-deposit of service tax. Accordingly, the pre-deposit of the entire demand is waived and its recovery stayed during the disposal of the appeal. - Stay granted. - ST/S/40805/2013 in ST/41124/2013 .....

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asami The applicant filed this application for waiver of pre-deposit of service tax of ₹ 10,79,156/- demanded under supply of tangible goods service for the period 16.05.2008 to 31.03.2009. Applicants are engaged in the manufacture of industria .....

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the customers. The Ld. Advocate submits that once excise duty is paid and the VAT is discharged on FFC, again service tax cannot be demanded on the same transaction value. FFC charge already included in the transaction value on the supply of gases fo .....

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