9911796707
TMI Blog2009 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... not a regular activity carried out prior to clearance. Once such peculiar fact surfaces, testing repair and maintenance charges shall not form part of assessable value of the chlorine cleared through cylinders - appeal dismissed - decided against Revenue. - E/197/2006-EX(BR) - 792/2009-EX(PB) - Dated:- 2-9-2009 - Shri D.N. Panda and Rakesh Kumar, JJ. Shri J.M. Dugar, Co. Rep., for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to other parties being not on account of sale nor being related to the liquid chlorine, that is not liable to duty. 3. Against the aforesaid decision, Shri Sansar Chand learned DR submits that returnable containers are carrying excisable goods and when the containers do not come back to the appellant, charges collected for the non-returned containers shall be included in the assessable value. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rify the position, we have asked the respondent to reply whether the goods are subject to Explosive licence. A copy of the licence issued by the authority filed today demonstrates that the respondent was allowed periodical testing of the cylinders. Shri J.M. Dugar, Deputy GM (Excise) representing the respondent clarifies that by virtue of Explosive License, not only they carry out testing, repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of consignment of chlorine caused through cylinders. So also, when the learned Commissioner has found that the respondent is carrying out such activity for others, that clearly shows conduct of the appellant providing such service as a commercial operation. Such operation is also being subjected to service tax, as stated by the respondent who has chosen to be registered under Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
