2019 (4) TMI 2091

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.... RAJU For the Appellant : Shri Paritosh Gupta, Adv For the Respondent : Ms. Nitina Nagori, Jt. Commr. (AR) ORDER RAMESH NAIR The issue involved is that whether the retention/detention charges recovered by the appellant beyond the stipulated time period is required to be included in the transaction value of the gas sold in the packed cylinders. 2. Shri Saurabh Dixit, Ld. Counsel a....

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....9 (SC). 3. Shri Amit Kumar Mishra, Ld. Jt. Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both sides and perused the records. We find that the issue no longer res integra in the light of various judgments cited by the Ld. Counsel. In our view, retention/detention charges is not a part of the sale price. It is only charged when the ....