CBEC Clarifies: Fixed Facility Charges Included in Central Excise Duty for Gas Transport, Service Tax Demand Dismissed.

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Full Text of the Document

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....Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases through pipe lines was clarified by CBEC - It was clarified that such fixed facility charges are to form part of the transaction value for the purposes of Central Excise duty - Demand set aside.....