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    <title>2018 (11) TMI 1156 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that fixed facility charges recovered from customers for gas transportation through pipelines were not liable to service tax. It was determined that these charges should be included in the transaction value for Central Excise duty, based on precedents and clarifications from the CBEC. The appeal was allowed in favor of the appellant, setting aside the demand for service tax on fixed facility charges.</description>
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      <description>The Tribunal held that fixed facility charges recovered from customers for gas transportation through pipelines were not liable to service tax. It was determined that these charges should be included in the transaction value for Central Excise duty, based on precedents and clarifications from the CBEC. The appeal was allowed in favor of the appellant, setting aside the demand for service tax on fixed facility charges.</description>
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