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Shri M. Thimma Reddy Versus CC, CE&S, Tirupati

2016 (10) TMI 876 - CESTAT HYDERABAD

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) .....

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t determination of tax liability of the appellants. - As the appellant has not filed a reply to the show-cause notice, we are of the considered opinion that the present appeal also requires to be likewise remanded for denovo consideration - appea .....

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lant. 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 inter .....

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vices under the category of Business Auxialiary Services to BPCL, is not discharging his service tax liability on the said services, show-cause notice was issued proposing to demand service tax, along with interest and also imposition of penalties. 3 .....

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de the 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 .....

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that appellant has not filed any reply to the show cause notice, although he attended the personal hearing. In the grounds of appeal, the appellant has contended that the activities of appellant pursuant to the contract with BPCL would not fall unde .....

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V/s. Commissioner of C.CE & ST vide final order No. 26928-26930/2013 dated 7.11 .2013 has remanded issue for re-adjudication after detailed analysis of the same. The relevant portion of the order is reproduced below: 8. Having considered the riv .....

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est of justice to remand the matter for correct determination of tax liability of the appellants. It is held Chat the reimbursement received namely (a) Tea /coffee & conveyance, k(b) electricity charges, (c) own use reimbursements (diesel/oils), .....

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