2015 (12) TMI 817

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..... nth, the same has been recorded in OIO. By relying the decision of the Tribunal Bangalore Bench in the applicants own case (2014 (10) TMI 566 - CESTAT BANGALORE), on the identical issue where the stay was granted, we find that prima facie, 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 .....

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..... ntain the same. They receive Fixed Facility Charges (FFC) from 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 for payment of excise duty. He relied upon the decision of the Bangalore Bench of this .....

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