https://www.taxtmi.com/caselaws?id=791547 Fixed facility charges for supplying storage tanks at customers' premises were not taxable as supply of tangible goods service because ownership of the tanks remained with the assessee and customers had possession and effective control during the contract period. The charges were also treated by the Board as part of the assessable value for central excise duty on gases, and departmental authorities were bound by that clarification. The same issue had already been decided in the assessee's favour on identical reasoning. The demand for service tax on the fixed facility charges therefore could not be sustained. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791547 Fixed facility charges for supplying storage tanks at customers' premises were not taxable as supply of tangible goods service because ownership of the tanks remained with the assessee and customers had possession and effective control during the contract period. The charges were also treated by the Board as part of the assessable value for central excise duty on gases, and departmental authorities were bound by that clarification. The same issue had already been decided in the assessee's favour on identical reasoning. The demand for service tax on the fixed facility charges therefore could not be sustained. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791547