https://www.taxtmi.com/caselaws?id=439275 The Tribunal held that the appellant was not liable to pay service tax on the Fixed Facility Charges (FFC) collected for providing storage tanks. Additionally, the Tribunal set aside the order requiring the FFC to be included in the assessable value for excise duty, as the appellant had already been discharging excise duty on the FFC based on a Board circular. The appeal was allowed with consequential relief. en-us Tue, 20 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439275 The Tribunal held that the appellant was not liable to pay service tax on the Fixed Facility Charges (FFC) collected for providing storage tanks. Additionally, the Tribunal set aside the order requiring the FFC to be included in the assessable value for excise duty, as the appellant had already been discharging excise duty on the FFC based on a Board circular. The appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439275