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2016 (10) TMI 876 - AT - Service TaxBusiness Auxiliary Services (BAS)- operator of COCO Retail outlets - whether contract with BPCL would fall under the category of BAS? - Held that: - reliance placed in the decision of Sajjid Ahmad and others V/s. Commissioner of C.CE & ST [2013 (11) TMI 1305 - CESTAT BANGALORE] where it was held that The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross value of taxable service. Thus, lit us desirable in the interest of justice to remand the matter for correct determination of tax liability of the appellants. As the appellant has not filed a reply to the show-cause notice, we are of the considered opinion that the present appeal also requires to be likewise remanded for denovo consideration - appeal allowed - matter remanded.
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