https://www.taxtmi.com/caselaws?id=443388 The appeal was successful as the Tribunal set aside the demand of Service Tax for charges imposed on customers for delayed return of gas cylinders. Relying on previous judgments, including a Supreme Court ruling, the Tribunal held that retention/detention charges are not part of the sale price and should not be included in the transaction value of the gas sold. The impugned order was overturned, and the appeal was allowed in favor of the appellant based on established legal precedents. The decision was rendered on 19th September 2023. en-us Tue, 19 Sep 2023 00:00:00 +0530 Fri, 22 Sep 2023 09:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443388 The appeal was successful as the Tribunal set aside the demand of Service Tax for charges imposed on customers for delayed return of gas cylinders. Relying on previous judgments, including a Supreme Court ruling, the Tribunal held that retention/detention charges are not part of the sale price and should not be included in the transaction value of the gas sold. The impugned order was overturned, and the appeal was allowed in favor of the appellant based on established legal precedents. The decision was rendered on 19th September 2023. Case-Laws Service Tax Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443388