2018 (3) TMI 854

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....RAVICHANDRAN, MEMBER (TECHNICAL) For The Appellant : Mr.Nand Kishore, Advocate For The Respondent : Mr.Amresh Jain, D.R. ORDER PER: B.RAVICHANDRAN These two appeals are against order dated 16.05.2012 regarding liability of the appellant to pay Service Tax on the amount collected by them as "fixed facility charges" from their clients for installing gas storage facility in the premise....

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....tted that the issue has been taken up by a similar manufacturer M/s. Inox Air Products Ltd. with the Government. The Board vide their letter dated 10.11.2014 clarified that such fixed facility charges are to form part of the transaction value for the purpose of Central Excise duty. In fact, they also referred the matter to the Jurisdictional Commissioner with reference to their unit at Bhubaneswar....