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TMI Blog2015 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... der: 2.1 The appellant was engaged by HPCL to run company owned outlet. The terms of the agreement as regards the duties and responsibilities of the appellant are concerned are reproduced below:- To effect physical delivery of the petroleum products for sale dispensed through the said retail outlet at the rates fixed by the Corporation from time to time.. To provide adequate security for the said Retail outlet and ensure that there is no unauthorized occupancy or encroachment of outlet premises. To maintain proper and correct account of the transaction carried out each day including record of HSD consumed for operating generator provided at the outlet. To handle receipt/storage/delivery of stock for sale of corporation's products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer. It did not fall under the scope of Business Auxiliary Service. He also contended that the contract basically required the appellant to take care of day to day operation of petrol pump which does not fall under BAS. He stated that reimbursement towards shortage of fuel stock, diesel consumed in generator, electricity bills, telephone bills and bank charges should not be included in the value of taxable service. 6. Learned AR on behalf of Revenue stated that the contract clearly mentioned that the services rendered fall within limb (i) Business Auxiliary Service defined under section 65 (19) of Finance Act, 1994. As regard the contention of the appellant that reimbursement towards shortage of fuel stock, diesel consumed in generator, el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;(iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or {Explanation. - For the removal of doubts, it hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client;] [(v) Production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective custome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and the labour required therefor has been taken into account only for the purpose of arriving at the quantum of payment for the services rendered. The labour employed remained employees of the appellant who had total control and supervision over them. M/s.HPCL had no supervision or control over the manpower employed by the appellant. Thus it is evident that the appellant did not provide any man power to M/s.HPCL and engaged the labour to render service to HPCL. Thus the appellant was not a supplier of man power to the service recipient and therefore the contention of the appellant in this regard is found to be untenable. 9. Learned Advocate produced two orders of CESTAT namely Sajid Ahamad vs. CCE, Guntur-2015 (37) STR 949 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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