2016 (5) TMI 87

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....or the Petitioner : Ms. Priyanka Goel, Advocate For the Respondent : Shri Satyaveer Singh, DR ORDER PER SHRI B. RAVICHANDRAN: These are two appeals involving identical issues of service tax demand and hence are taken up together for disposal. The appellants are engaged in the manufacture of various excisable products including liquid chlorine. They have entered into an agreement with M....

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....he transportation cost per metric tonne for supply through pipeline is included in their assessable value for Central excise duty. As such no service tax can be confirmed on the per metric tonne charge of transportation cost through pipeline. 3. The Ld. AR submitted that the valuation for central excise purpose is not relevant to determine the tax liability under the provisions of Finance Act, ....

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....line in addition to agreed price of chlorine for quantity supplied through pipeline. The admitted facts of the case are that the appellant is manufacturing and selling chlorine through pipeline to M/s. Gwalior Chemical Industries Limited. The place of delivery is pre determined as delivery point of pipeline at the recipient's end. In other words the sale and delivery of chlorine happens on the pip....