TMI Blog2015 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Retail outlet and ensure that there is no unauthorized occupancy or encroachment 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 done at the outlet. To maintain the quality of MS and HSD supplied by the Corporation. To check the dispensing pumps to ensure of correct quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld 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, electricity bills, telephone bills and bank charges should not be included in the value of taxable service, no evidence is given about the figures in that regard to show that these were reimbursements. 7. Learned Advocate at this juncture stated that he does not have supporting documents with regard to such reimbursements. 8. We have considered the contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 ((1 of 1944). [Explanation. For the removal of doubts, it is hereby declared that for the purposes of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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. 9. Learned Advocate produced two orders of CESTAT namely Sajid Ahamad vs. CCE, Guntur-2015 (37) STR 949 (Tri.-Bang.) and Harpal Singh vs. CCE, Chandigarh-2013 (31) STR 508 (Tri.-Del) in support of its contentions but these orders which are actually interim orders which have no precedential value for our purpose. We, however, agree with the contention that the reimbursement towards shortage fuel stock diesel consumed in generator, electricity bills, telephone bills and bank charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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