2016 (1) TMI 441

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..... the Respondent : Shri M R Sharma, AR ORDER Per Sulekha Beevi CS The above application for stay is filed by the appellant. 2. Appellant is engaged in the manufacture and supply of different kinds of gases. During the course of audit, it was observed that appellant has installed storage tanks/Evaporator at the customer's premises for supply of gases and have collected facility charges from t .....

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..... ch services became taxable service w.e.f. 16.5.2008. 3. Accordingly a show cause notice dated 29.5.2010 was issued to the appellants. After adjudication the order-in-original confirmed the demand of service tax of Rs. 4,72,640/- along with interest and imposed penalty of Rs. 200 per day under section 76, and penalty of Rs. 2000 under Rule 7C of Service Tax Rules, 1974, besides penalty of Rs. 5000 .....

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..... s of customer. The appellant collected installation charges and paid service tax under the head, "Erection, installation or head, "Erection, installation or Commissioning service". These tanks facilitates ready supply of gas for which facility charges are collected. These charges are associated with the sale of excisable goods viz gas and that it does not attract the levy of service tax. That the .....

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