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2016 (1) TMI 441 - CESTAT NEW DELHI

2016 (1) TMI 441 - CESTAT NEW DELHI - TMI - Supply of Tangible goods service - receipt of facility charges - control over the tanks - appellant has installed storage tanks/Evaporator at the customer's premises for supply of gases and have collected facility charges from the customers during the period 1.6.2009 to 1.8.2009. - Held that:- appellant has not made out a case for full waiver of Pre-deposit. - pre-deposit of 20% of the demand of service tax would be sufficient for compliance of Section .....

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was observed that appellant has installed storage tanks/Evaporator at the customer's premises for supply of gases and have collected facility charges from the customers during the period 1.6.2009 to 1.8.2009. This installation supplied by appellants remained the property of appellants and facility charges were collected. The department entertained the view that the facility charges are liable to service tax under the category 'supply of Tangible goods service' under sec 65 (105)(zzzz .....

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. 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 ₹ 4,72,640/- along with interest and imposed penalty of ₹ 200 per day under section 76, and penalty of ₹ 2000 under Rule 7C of Service Tax Rules, 1974, besides penalty of ₹ 5000/- under section 77 of the Finance Act, 1994. The appellant challenged the order before the Commissioner (Appeals) who upheld .....

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