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TMI Blog2018 (6) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... er clause 1.3 of the contract, it is the customers who are responsible for carrying out connection from the tap off point to various equipments installed by customer for use of LPG. The storage units are installed in the customer’s premises and appellants do not have any control over the LPG stored in them. Similar issue was decided in the case of Inox Air Products vs. Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices like import, storage, sales, supply and distribution of LPG and also provide specialized storage facilities at customer s premises. They enter into contract with the customers who express their interest for procurement of LPG requirements including installation and maintenance / management of LP storage system at customer s location. They obtain all requisite Government approvals and charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered to customers wherever the delivery takes place. These bullets are property of the appellant and are leased out to the customers by transferring the right to use the bullets and lease rentals are collected from customers. On such lease rentals, the appellant is paying VAT / CST as these are deemed sales as provided under Article 399(29A) of the Constitution. That therefore the lease ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Similar issue was decided in the case of Inox Air Products vs. Commissioner of Central Excise, Raigad 2015 (38) STR 179. The relevant portion of the order is reproduced as under:- In this case to decide the taxability of service, the real test is that, when the goods have been passed on to the customer. From the facts of the case, it is emerging that the gas in the storage tank insta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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