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2015 (12) TMI 1107 - CESTAT NEW DELHI

2015 (12) TMI 1107 - CESTAT NEW DELHI - 2016 (42) S.T.R. 61 (Tri. - Del.) - Demand of service tax - Business Auxiliary Service - Valuation - Inclusion of reimbursement towards shortage fuel stock diesel consumed in generator, electricity bills, telephone bills and bank charges - Held that:- Service of sale of goods produced or provided by or belonging to the client is clearly covered under limb (i) of the definition of Business Auxiliary Service. The contention of the appellant is that it should .....

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nt. Thus it is evident that the appellant did not provide any man power to M/s.HPCL and engaged the labour to render service to HPCL. Thus the appellant was not a supplier of man power to the service recipient and therefore the contention of the appellant in this regard is found to be untenable

Reimbursement towards shortage fuel stock diesel consumed in generator, electricity bills, telephone bills and bank charges on a close scrutiny may not be includible in the assessable value. H .....

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O. 53782/2015 - Dated:- 19-11-2015 - Mr. R.K. Singh, Member (Technical) And Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner : : Shri Prashant Sukla, Advocate For the Respondent : Shri M.R.Sharma, AR ORDER PER: R.K.SINGH Appeal is filed against the Order-in-Appeal dated 12.10.2007 in terms of which service tax demand of ₹ 1,62,184/- under Business Auxiliary Service for the period February 2004 to March, 2005 was sustained alongwith interest and penalty. 2. The facts of the case .....

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hment of outlet premises. To maintain proper and correct account of the transaction carried out each day including record of HSD consumed for operating generator provided at the outlet. To handle receipt/storage/delivery of stock for sale of corporation s products. Products whenever received from terminal or depot should be checked for quality and quantity. To arrange for effective operation of air/water and other customer oriented facilities. House-keeping and any other jobs are required to be .....

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damage will have to be reimbursed to the company. The noticee shall company with all laws, Rules and Regulations as may be applicable. As consideration of the jobs to be carried out by the appellant, HPCL paid to the appellant as per the agreement. 3. The lower adjudicating authority held that in terms of the aforesaid agreement the service provided fell under Business Auxiliary Service and therefore confirmed the demand of service tax alongiwth intrest and penalty. 4. Nobody appeared on behalf .....

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towards shortage of fuel stock, diesel consumed in generator, electricity bills, telephone bills and bank charges should not be included in the value of taxable service. 6. Learned AR on behalf of Revenue stated that the contract clearly mentioned that the services rendered fall within limb (i) Business Auxiliary Service defined under section 65 (19) of Finance Act, 1994. As regard the contention of the appellant that reimbursement towards shortage of fuel stock, diesel consumed in generator, el .....

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quired to run the retail outlet including to effect physical delivery of the petroleum products, provide adequate security for the said retail outlet, maintain proper and correct account of the transactions, handle receipt/storage/delivery of stock for sale of HPCL s products, arrange for effective operation of air/water and other customer oriented facilities, housekeeping and other jobs, check dispensing pumps to ensure dispensing of correct quantity of MS & HSD, safeguard the corporation s .....

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provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or {Explanation. - For the removal of doubts, it hereby declared that for the purposes of this sub-clause, inputs means all goods or services intended for use by the client;] [(v) Production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to .....

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ereby declared that for the purposes of this clause, - (a) commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person- (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such .....

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recruitment or supply agency service. However, the reimbursement was made for the entire gamut of services rendered by the appellant and the labour required therefor has been taken into account only for the purpose of arriving at the quantum of payment for the services rendered. The labour employed remained employees of the appellant who had total control and supervision over them. M/s.HPCL had no supervision or control over the manpower employed by the appellant. Thus it is evident that the ap .....

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