https://www.taxtmi.com/caselaws?id=270649 The Tribunal upheld the service tax liability on facility charges collected for storage tank installation under the category of 'supply of Tangible goods service'. The appellant's argument that the charges were associated with the sale of gas and thus exempt from service tax was rejected. The Tribunal emphasized the need to verify payment of sales tax on the collected amount. A 20% pre-deposit of the service tax demand was required for the stay application. Failure to comply within the specified timeline would result in dismissal of the appeal, highlighting the importance of meeting pre-deposit conditions for appeal validity. en-us Tue, 17 Nov 2015 00:00:00 +0530 Tue, 12 Jan 2016 00:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270649 The Tribunal upheld the service tax liability on facility charges collected for storage tank installation under the category of 'supply of Tangible goods service'. The appellant's argument that the charges were associated with the sale of gas and thus exempt from service tax was rejected. The Tribunal emphasized the need to verify payment of sales tax on the collected amount. A 20% pre-deposit of the service tax demand was required for the stay application. Failure to comply within the specified timeline would result in dismissal of the appeal, highlighting the importance of meeting pre-deposit conditions for appeal validity. Case-Laws Service Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270649