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2017 (12) TMI 20 - AT - Service TaxBusiness Auxiliary Service - gas has been sold by IGL to IOCL on principal to principal basis - Held that: - identical issue decided in the case of BHARAT PETROLEUM CORPN. LTD AND HINDUSTAN PETROLEUM CORPN. LTD Versus COMMISSIONER OF SERVICE TAX [2014 (7) TMI 159 - CESTAT MUMBAI], where it was held that service tax cannot be demanded under the category of “Business Auxiliary Service” as the gas has been sold by IGL to IOCL on principal to principal basis. The demands against the appellants are not sustainable under the category of “Business Auxiliary Service” for the amount received by the appellant as commission as all the transactions have been done between the appellant and IGL on principal to principal basis - appeal allowed - decided in favor of appellant.
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