2018 (3) TMI 854

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..... ued by the Board on similar set of facts, as well as, the clarification dated 24.04.2014 issued in respect of appellant’s unit in Orissa are applicable to the present dispute - The Circular clarified that fixed facility charges are part of transaction value for the purpose of Central Excise duty - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/52948-52949/2014 CU [DB] .....

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..... appellants are discharging applicable Central Excise Duty/VAT. They are also collecting the fixed amount on monthly basis from their client for establishing a storage facility for such gases in the premises of the clients. Such fixed facility charges are sought to be taxed in terms of Section 65 (105) (zzzzj) of Finance Act, 1994 under the category of supply of tangible goods service . The lower .....

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..... der consideration. Accordingly, he submitted that the impugned orders are liable to be set aside. 3. The ld. AR reiterated the findings of lower authority and submitted that the applicability of Board clarification dated 10.11.2014 has to be examined. 4. We have heard both sides and perused the appeal records. The appellants are engaged in manufacture supply of gases liable to Central Exci .....

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