CESTAT Sets Aside Service Tax Demand On Fixed Facility Charges; Allows INOX Air Products Appeal

The CESTAT allowed INOX Air Products’ appeal and set aside a service tax demand related to fixed facility charges. The tribunal ruled that the charges did not fall under taxable services as claimed by the department. The decision clarifies the scope of service tax applicability and protects businesses from unwarranted tax demands, ensuring compliance while preventing revenue authorities from overreach.