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Shri M. Thimma Reddy Versus CC CE&S Tirupati

Business Auxiliary Services (BAS)- operator of COCO Retail outlets - whether contract with BPCL would fall under the category of BAS? - Held that: - reliance placed in the decision of Sajjid Ahmad and others V/s. Commissioner of C.CE & ST [2013 (11)1305 - CESTAT BANGALORE] where it was held that The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross value of taxable service. Thus, lit us desirable in the interest of justice to remand the matter for correct det .....

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Shri Guna Ranjan, Superintendent(AR) for the respondent. [Order per: Suaekha Beevi, C.S.] The appeal is filed challenging the order of demand of service tax of ₹ 7,45,744/- under the category of Business Auxiliary Service along with interest and also imposition of various penalties. 2. Brief facts are that, the appellant, Sri. M. Thimma Reddy is operator of COCO Retail outlets of M/s Bharat Petroleum dealers. The department having come to know that although appellant is providing services .....

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e order impugned herein, modified to the extent that the appellants are entitled to the benefit of cum-tax benefit subject to verification of documents / records. The appellant is before us against this order. 4. The case today came up before us for hearing the application of stay (modification of stay order), when none appeared for the appellant. After hearing the department, and perusal of records, we are of the view that the appeal itself can be taken up for final disposal. 5. It is seen that .....

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