Service Tax Appeal Restored as Case Was Dismissed on Technical Grounds Without Examining Merits

AIMS Industries Limited Vs Commissioner of CGST & Central Excise (CESTAT Ahmedabad) CESTAT Ahmedabad allowed the appeal filed by AIMS Industries Limited and remanded the matter to the Commissioner (Appeals) for fresh adjudication after providing an opportunity to rectify procedural defects and hearing the case on merits. The dispute concerned service tax demand of ₹4,88,712 on retention or detention charges collected by the appellant from customers for delayed return of gas cylinders supplied along with industrial gas. The Department treated such charges as consideration for “Supply of...