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2018 (2) TMI 843 - AT - Service TaxBusiness Auxiliary Service - appellant entered into one such agreement with IGL for giving facility of selling CNG through their outlets; accounting and selling of the said CNG - Revenue entertained view that the considerations received by the appellant from IGL are in the nature of commission for rendering Business Auxiliary Service in terms of Section 65(19) of the Finance Act, 1994. Held that: - similar set of facts has been a subject matter of decisions of this Tribunal in the case of Indian Oil Corporation Versus CST, Delhi-II [2017 (12) TMI 20 - CESTAT NEW DELHI], 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 transaction between IGL and the appellant are on principal to principal basis. The appellant has been prohibited from holding himself as an agent of IGL. The agreement categorically states that the same is on principal to principal basis. The service tax liability under BAS cannot be sustained against the appellant - appeal allowed - decided in favor of appellant.
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