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M/s BOC India Ltd. Versus Commissioner of Central Excise And Service Tax, Jaipur-I

2016 (1) TMI 441 - CESTAT NEW DELHI

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 th .....

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ted partly. - Stay Application No. ST/Stay/53301, 53303 & 53311/2014, Appeal No. ST/52948, 52949 & 52956/2014 - Dated:- 17-11-2015 - R. K. Singh, Member (T) And Sulekha Beevi C S, Member (J) For the Appellant : None For the Respondent : Shri M R Shar .....

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orage 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 .....

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e is defined as 'any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective contr .....

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ice 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 ͅ .....

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order impugned herein. 4. When the stay application came up for hearing as per the published list, none appeared for the appellant even though notice is seen issued. We therefore, proceed with the stay application after hearing the department and pe .....

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supply of gas and storing it in the premises of customer the appellants supplied and installed storage tanks in the premises of customer. The appellant collected installation charges and paid service tax under the head, "Erection, installation .....

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ract the levy of service tax. That the appellants have paid VAT on the facility charges collected and therefore the transaction is not subject to levy of service tax. 6. On the other hand, the learned DR pointed out that the storage tank though insta .....

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