2007 (6) TMI 24

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....Appellants are claiming the service charges collected from customers who bring their own cylinders for cleaning and making them ready before filling with fresh oxygen and other gases are not includable in the assessable value. 3. Shri Bhattacharjee, ld. Manager in the Appellants' Company states t the appellants' case is clearly covered by the decision of the Tribunal in the of North East Gases ....

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....tenance of cylinders." 4. Ld. DR on the other hand states that the Lower Appellate Authority has included the service charges following the decision of the Hon'ble Supreme Court in the case of Hyderabad Industries Limited v. UOI - 2000 (115) E.L.T. 593 (S.C.). We find that the decision in Hyderabad Industries Limited case is relating to Customs valuation where service charge commission paid to ....