2025 (6) TMI 1171

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...., Advocate for the appellant Shri Neil Prakash G Makwana, Superintendent (AR) for the department ORDER SOMESH ARORA The limited issue in this case is whether the service tax was payable on terminalling charges collected by the appellant? The period involved is from 2011-2012 to September-2014. The "terminalling charges" were collected as the facilitating fees and as per the department,....

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.... but the charge forming part of the cost and also the transaction value for which excise duty exemption was claimed by the appellants including the components of teminalling charges and therefore, no separate service tax could be charged on the same. 3. The Advocate also relied on the decision of this Tribunal in CCE Vs. Jubilee Fabrics Private Limited reported in 2007 SCC Online CESTAT 2901 in....

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....esentative who vide letter dated 03.06.2025 indicated that they have been informed by the concerned field unit that the department has accepted OIO No.51/2016-CE dated 30.11.2016, which was pointed out by the learned Advocate. In view of the stated position, the AR leaves the matter to the discretion of this bench. 4. We have considered the rivals submissions. In view of the stated position whi....