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    <title>2025 (6) TMI 1171 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad ruled on service tax applicability for LPG terminalling charges. The Tribunal found terminalling charges were part of transaction value subject to excise duty, not separate service tax. Relying on prior Supreme Court and Tribunal precedents, the court determined that processes within factory premises do not attract additional service tax. The appeal was allowed, with no service tax demanded from the appellant.</description>
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      <description>CESTAT Ahmedabad ruled on service tax applicability for LPG terminalling charges. The Tribunal found terminalling charges were part of transaction value subject to excise duty, not separate service tax. Relying on prior Supreme Court and Tribunal precedents, the court determined that processes within factory premises do not attract additional service tax. The appeal was allowed, with no service tax demanded from the appellant.</description>
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