https://www.taxtmi.com/caselaws?id=254161 The Tribunal upheld the Revenue's position on including Minimum Demand Charges (MDC) in the taxable value for gas transportation but ruled in favor of the Applicant, considering marketing margin as a sale transaction exempt from service tax. The Applicant was directed to deposit 10% of the MDC amount within eight weeks to proceed with the appeal, with the remaining dues waived and recovery stayed pending compliance. Failure to make the deposit would result in appeal dismissal. en-us Thu, 11 Sep 2014 00:00:00 +0530 Sat, 13 Dec 2014 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254161 The Tribunal upheld the Revenue's position on including Minimum Demand Charges (MDC) in the taxable value for gas transportation but ruled in favor of the Applicant, considering marketing margin as a sale transaction exempt from service tax. The Applicant was directed to deposit 10% of the MDC amount within eight weeks to proceed with the appeal, with the remaining dues waived and recovery stayed pending compliance. Failure to make the deposit would result in appeal dismissal. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254161