service tax liability on petrol pump commission, Service Tax

[Hariharan Sundaram]

Dear Experts, pl guide me what is the service tax liability on petrol pump dealer commission. Some of them having the opinion that only corporation owned corporation operated (COCO) commission alone liable to service tax. It is also argued by the petrol pump dealers, for dealer owned dealer operated petro pumps (DODO) that it is only purchase and sales and stating that what they receive is profit of sale and not commission. and no service tax. which is correct? However the oil company is deducting TDS on the amount paid to dealers . Kindly give your expert opinion

Posts / Replies

[YAGAY AND SUN]

Please check following link

http://cenexbhavnagar.nic.in/OIO/ADDITIONAL%20COMMISSIONER/2012-13/39-ADC-BVR-2012-13.PDF

[KASTURI SETHI]

Sh.Hariharan Sundaram Ji,

The OIO referred to by M/s.YAGAY AND SUN, SIRS, clearly covers your issue. I support the views of M/s.YAGAY AND SUN, Sirs. No mention of this party in EXCUS. Thus it can be inferred that the party has accepted the OIO.

[Hariharan Sundaram]

Can anybody give the copy of the letter F.No. V/DGST/BAS - 189/2011 dated 05.04.2011 mentioned in the above order passed by the Additional Commissioner Bhavnagar please?

[YAGAY AND SUN]

Sorry could not find it.