Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 876 - CESTAT HYDERABAD

2016 (10) TMI 876 - CESTAT HYDERABAD - TMI - 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) TMI 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 intere .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

amodhar, Member(Technical) None for the appellant. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ies. In appeal, the Commissioner (Appeals) vide 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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version