https://www.taxtmi.com/caselaws?id=773058 Terminalling charges collected for loading and unloading LPG within the factory premises were held to form part of the cost component and transaction value of the excisable goods. Because the charges arose in connection with sale and handling of LPG inside the factory, they could not be split out and taxed separately as Business Auxiliary Services. The Tribunal also noted that the same issue had earlier been dropped in the appellant's own case and the Revenue had not pursued it further, supporting the view that no distinct service tax levy was warranted. The demand for separate service tax therefore failed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773058 Terminalling charges collected for loading and unloading LPG within the factory premises were held to form part of the cost component and transaction value of the excisable goods. Because the charges arose in connection with sale and handling of LPG inside the factory, they could not be split out and taxed separately as Business Auxiliary Services. The Tribunal also noted that the same issue had earlier been dropped in the appellant's own case and the Revenue had not pursued it further, supporting the view that no distinct service tax levy was warranted. The demand for separate service tax therefore failed. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773058