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HomeIndirect TaxesFixed Facility Charges for Storage Tanks Not Taxable as ‘Supply of Tangible...

Fixed Facility Charges for Storage Tanks Not Taxable as ‘Supply of Tangible Goods’: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the service tax demand on fixed facility charges collected for providing storage tanks to customers, holding that the charges cannot be taxed under the category of “Supply of Tangible Goods Service.”  The bench of P. Dinesha (Judicial Member), and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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