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TMI Blog2014 (12) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on marketing margin under the category of Business Auxiliary Service, we find substance in the contention of the ld.C.S. for the Applicant. We find that the applicants were purchasing and selling the gas in retail, however, while fixing the retail price, the Ministry has considered the marketing margin. Prima-facie, the transaction is that of sale and not service. Thus, on this count, the Applicant could able to make out a prima-facie case for total waiver of predeposit of dues adjudged. - Partial stay granted. - Appeal No.75004/13 - ORDER NO.SO/76429/2014 - Dated:- 11-9-2014 - DR. D. M. MISRA AND DR. I. P. LAL, JJ. For the Appellant : Shri Tarun Chatterjee, Company Secretary Shri Sourav Basu, Consultant For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the consumers against the supply of natural gas pursuant to Notification of Ministry of Petroleum Natural Gas. The Department has proposed to collect the service tax on the said marketing margin alleging that the same fall under the category of Business Auxiliary Services. The ld. C. S. for the Applicant has submitted that the Applicant has purchased natural gas from M/s Oil India Ltd. (O.I.L.) and other Oil Companies and sale them in retail after discharging appropriate State Sales Tax. It is his submission that while computing the total price, at which such gas was sold in retail, the Ministry has also taken into consideration the marketing margin in arriving at the retail sale price, on which the Applicants are allowed to sale the gas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enues contention is that this amount has been mentioned in the agreement as transmission charges, therefore, the value should be included in the gross taxable value realized towards transportation/transmission of gas. We find force in the contention of the ld.A.R. for the Revenue and on this count, the Applicant could not able to make out a prima-facie case for total waiver of predeosit. However, in relation to the applicability of service tax on marketing margin under the category of Business Auxiliary Service, we find substance in the contention of the ld.C.S. for the Applicant. We find that the applicants were purchasing and selling the gas in retail, however, while fixing the retail price, the Ministry has considered the marketing marg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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