TMI Blog2016 (2) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... re of a consideration for the facilities and activities carried out in connection with the dispensing of the petroleum products belonging to M/s Indian Oil Corporation Ltd. in accordance with an agreement. Therefore, the entire amount received from M/s Indian Oil Corporation is liable to be taxed. - Demand confirmed - Decided 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, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is entitled to operating charges at pre-fixed rate for every kilo litre of motor spirit and high speed 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 agent, he was eligible for exemption for the period from 1st July, 2003 to 9th July, 2004 vide notification 13/2003-ST dated 20th June, 2003 and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced or provided by or belonging to the client which, in this case, is M/s Indian Oil Corporation Ltd. and that, in doing so, a number of activities incidental or auxiliary to the main activity are also carried out. Therefore, the activity of the appellant falls unambiguously within the definition of section 65(19) of the Finance Act, 1994. Under the agreement, the appellant is also responsible for recruiting and utilising staff, as well as ensuring that other facilities required for distribution of the petroleum products are available. Undoubtedly the cost of such activities would form part and parcel of the charge levied by the appellant from M/s Indian Oil Corporation Ltd. It would, therefore, be incorrect to deduce that the said charges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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