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2016 (11) TMI 1110 - AT - Service TaxLevy of tax - operator of COCO retail outlets of M/s Bharat Petroleum Dealers - Business Auxiliary Service - Held that: - It is submitted by the appellant in the grounds of appeal that, if the reimbursable expenses are taken into consideration then, the demand of service tax would be much below the threshold level. Taking into consideration this ground submitted by the appellant as well as the fact that the department has withdrawn their contest on the demand, interest, penalty and appeal filed by department having been dismissed, the appeal No.ST/27877/2013 filed by assessee is allowed - decided in favor of assessee and against Department.
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