Levy of service tax on Transport of goods through pipe lines or ...
CBEC Clarifies: Fixed Facility Charges Included in Central Excise Duty for Gas Transport, Service Tax Demand Dismissed.
November 24, 2018
Case Laws Service Tax AT
Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases through pipe lines was clarified by CBEC - It was clarified that such fixed facility charges are to form part of the transaction value for the purposes of Central Excise duty - Demand set aside.
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