Fixed Facility Charges not being provision of supply of tangible goods is not leviable to service tax

Inox Air Products Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that as fixed facility charges (FFC charges) are not in the nature of considered received for providing supply of tangible goods. Service tax is not payable on the same. Facts- The appellant is engaged in the manufacture of goods viz. Liquid Nitrogen, Liquid Oxygen and they supply these goods to various customers. The liquid gases are transported by trucks in special vehicle transport tanks and delivered to the customers as per the requirement. The appellant had entered into agreement with v...