2018 (6) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in the business of integrated LPG services like import, storage, sales, supply and distribution of LPG and also provide specialized storage facilities at customer's premises. They enter into contract with the customers who express their interest for procurement of LPG requirements including installation and maintenance / mana....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustomers' premises for the supply of LPG, consideration was paid to appellant on the basis of quantity delivered to customers wherever the delivery takes place. These bullets are property of the appellant and are leased out to the customers by transferring the right to use the bullets and lease rentals are collected from customers. On such lease rentals, the appellant is paying VAT / CST as these ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nstalled in the customer's premises and appellants do not have any control over the LPG stored in them. Similar issue was decided in the case of Inox Air Products vs. Commissioner of Central Excise, Raigad - 2015 (38) STR 179. The relevant portion of the order is reproduced as under:- "In this case to decide the taxability of service, the real test is that, when the goods have been passed on to ....