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2016 (2) TMI 688 - CESTAT NEW DELHI

2016 (2) TMI 688 - CESTAT NEW DELHI - 2016 (42) S.T.R. 737 (Tri. - Del.) - Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - activity of providing personnel for operating and security and other support services, besides undertaking housekeeping, deposit of sale proceeds in bank, assistance in customer service and maintenance of records - period from July 2003 to March 2005 - Held that:- Undoubtedly the cost of such activities would form part and parcel of th .....

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ecided against the assessee. - Appeal No: ST/771/2008 - Final Order No: 53951/2015 - Dated:- 30-10-2015 - MR. JUSTICE G. RAGHURAM, PRESIDENT AND MR. C J MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri Kumar Akarshan, Advocate For the Respondent : Smt. Suchitra Sharma, Commissioner (AR) ORDER PER: C J MATHEW: M/s Indian Oil Corporation Ltd., owner of Company Owned Company Operated outlets, engaged Sanjeev Chaudhari to manage the Gumjal outlet. In that capacity he has entered into a contract .....

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8377; 1,69,421/- payable by Sanjeev Chaudhari for the period from July 2003 to March 2005 as provider of business auxiliary service . In appeal, the Commissioner (Appeals) has concurred with the impugned order and hence this further appeal before us. 2. The short point to be determined is whether the appellant is a provider of business auxiliary service or not. We find that the premises are owned and the installations erected by M/s Indian Oil Corporation Ltd. We also note that M/s India Oil Cor .....

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eed diesel sold from the outlet. The appellant contends that, being an individual, he does not fall within the definition of commercial concern which according to the appellant was exempted vide notification no. 18/2003-ST dated 21st August, 2003 and later by notification no. 18/2005-ST dated 8th June, 2005. It is also contended that what is effectively been taxed is the commission received by the appellant for sale of products of M/s Indian Oil Corporation Ltd. and that, being a commission agen .....

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raised before the lower authorities these were not considered. It may be noted here that the amount which is claimed to be not includible were, in fact, the amount that was yet to be received from M/s Indian Oil Corporation Ltd. It is also claimed that an amount of ₹ 3,46,845/- is towards reimbursement of expenses towards salary, electricity charges, generator, etc. 3. Learned Authorised Representative reiterates the findings of the appellate authority. 4. It is seen from the agreement tha .....

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