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2015 (9) TMI 1092 - AT - Service TaxWaiver of pre deposit - Business Auxiliary Service - marketing or sale of goods belonging to IGL - Held that:- Prima facie, in view of stipulation in clause 13.2.3, it appears that there is no sale of natural gas or CNG to the appellant and sale of CNG the retail customers is by IGL itself without an intermediary transfer of property in CNG in favour of the applicant. If that be prima facie the position emanating from the agreement, between the applicant and IGL, the activity of the appellant in marketing or sale of goods belonging to IGL, would fall within the ambit of Section 65 (105) (zzb) read with Section 65 (19) of the Finance Act, 1994. - in respect of identical transactions covered by a substantially similar agreements the Final Order in Bharat Petroleum Corporation Ltd. (2014 (7) TMI 159 - CESTAT MUMBAI) and the Interim Order in Indian Oil Corporation Ltd. (2015 (9) TMI 1098 - CESTAT NEW DELHI). - balancing interests of Revenue and of the applicant justify a pre-deposit of 50% of the assessed liability along with proportionate interest by the applicant - Partial stay granted.
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