2019 (3) TMI 614

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....hadra Reddy, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue in dispute concerns service tax liability in respect of lease rentals charged and collected by appellants on monthly basis for supply and installation of storage tanks called as "bullets" in the premises of the buyer to store LPGs supplied. We find that the very issue has ....

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.... 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 the customer. From the facts of the case, it is emerging that the gas in the storage tank installed at ....