TMI Blog2014 (6) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... or Undertaking, the assessee ought to have been a role model to other assesses, in the matter of providing full and frank disclosure of all the relevant transactions and material, called for by Revenue - Cost of Rs. 50,000 imposed on the assessee - Matter remitted back - Decided in favour of assessee. - S.T. Appeal No.50/2011 - ORDER NO.FO/A/71064/2013 - Dated:- 25-9-2013 - MR. G. RAGHURAM AND DR. I. P. LAL, JJ. For the Appellant: Shri Ankit Chhajer, C. A. For the Respondent: Shri S. Misra, Addl. Commr. (A.R.) JUDGEMENT Per Mr. Justice G. Raghuram : At the stage of consideration of the stay petition having carefully considered the adjudication order dated 29.10.2010, we are satisfied that the appeal itself could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, the appellant denied hearing; that the assessee company operated through its several Divisions ; that services provided from one Division to the another Division within the same company, would not amount to a service provided to another ; that no consideration/value is received in one Division from another; and that are only taken adjustment by way of debit notes are recorded. Neither does the response to the show-cause notice advert to the allegation that BAS was provided to other corporate entities like M/s BPCL nor is there any expression of contrition for the assessee not responding to requisitions by Revenue, for information of the transactions. Even in the reply to the show-cause notices, no particulars of the transactions are f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority states that Haldia Refinery Division and Haldia Marketing Division, have different balance sheets, which are consolidated under the respective Divisions and eventually, incorporated into the Companys balance sheet and that this fact is sufficient to treat the Refinery and Marketing Divisions, as separate entities for inferring provision of taxable service by one person to another. This conclusion does not merit acceptance. Haldia IOCL Refinery and Marketing Divisions are components of a single of corporate entity, IOCL. If the Marketing and Refinery Divisions, are components of the same entity, the IOCL, then it cannot logically follow that service rendered by one Division to another, would amount to taxable service. 6. Recog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the jurisdictional Commissioner. We direct the appellant to furnish all the relevant materials and particulars pertaining to the several transactions between its Refinery and Marketing Divisions ; with other Oil Companies including consideration if any received for providing any services ; including all supporting transactional documents accompanied by a signed affidavit of the Chief Executive Officer of the Appellant Company. Such information together with affidavit shall be submitted by the appellants within two weeks (14 days) from the date of receipt a copy of this order. If the appellant fails to provide any information required by the jurisdictional Commissioner, the Commissioner is at liberty to take appropriate action as authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X
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