TMI Blog2015 (9) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 860 - CESTAT BANGALORE), this Tribunal held that it is a case of sale of goods and not a case of providinig services under business auxiliary service, on the premise that in Mumbai and Bangalore, VAT is payable on gas but in Delhi VAT is exempted from tax. Therefore, it is only distinguishable facts as the goods are exempted from payment of VAT in Delhi that does not mean that applicant shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seeking waiver of pre-deposit of demand of Service Tax of ₹ 65,59,509/- along with interest and penalty of ₹ 5000/- imposed upon them under the category of Business Auxiliary services. 2.Brief facts of the case are that the appellant entered into an agreement with IGL for sale of CNG provided by them. As per the terms of agreement, an equipment disbursing the gas shall be owned by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellant submits that appellant entered into the agreement on principal to principal basis and they are buying the gas from IGL and thereafter selling the same. As VAT is exempted on sale of gas in NCT of Delhi, therefore, they are not charging VAT but he submits that in similar set of facts in the case of Bharat Petroleum Corpn. Ltd. vs. Hindustan Petroleum Corpn. Ltd. vs. CST, Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of business auxiliary. Consequently they are liable to pay the service tax. At this stage, learned Couonsel be directed to pay the service tax, interest and penalty. 7.Heard the parties. Considered the submissions. 8.In similar set of facts in the case of Bharat Petroleum Corpn. Ltd. (supra) and Bhagyanagar Gas Ltd. (supra), this Tribunal held that it is a case of sale of goods and not a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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