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2016 (11) TMI 1110 - CESTAT HYDERABAD

2016 (11) TMI 1110 - CESTAT HYDERABAD - TMI - Levy of tax - operator of COCO retail outlets of M/s Bharat Petroleum Dealers - Business Auxiliary Service - Held that: - It is submitted by the appellant in the grounds of appeal that, if the reimbursable expenses are taken into consideration then, the demand of service tax would be much below the threshold level. Taking into consideration this ground submitted by the appellant as well as the fact that the department has withdrawn their contest on t .....

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re taken for consideration together as they emanate from the same order in appeal. The appeal No. E/27877/2013 is filed by assessee, whereas, appeal No.E/27859/13 is filed by department. Parties are hereafter referred to as assessee and department for the sake of convenience. 2 The brief facts are that the assessee was operator of COCO retail outlets of M/s Bharat Petroleum Dealers. After inspection of the premises of assessee and perusal of the agreements entered into by assessee with M/s BPCL .....

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76 taking into account the penalty imposed under Section 78 of Finance Act, 1994. 4. in appeal, the Commissioner (Appeals) accepted the contention of the appellants that the SCN proposed to levy service tax on the entire amount received including wages paid to the contract labourer, ESI, OT wages, PF, electricity bill, water charges and other expenses. Relying upon various judgements, the Commissioner (Appeals) held that the demand raised to the extent of reimbursable expenses is not sustainable .....

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