9911796707
TMI Blog2016 (10) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interest of justice to remand the matter for correct 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is providing services 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. After due process of law, the adjudicating authority confirmed the demand of ₹ 7,45 744/-, being service tax for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities of appellant pursuant to the contract with BPCL would not fall under the category of BAS. That appellant was only required to provide adequate security for retail outlet, checking of products for quality and quantity, house-keeping and other jobs. In identical issue, the CESTAT in the case of Sajjid Ahmad and others V/s. Commissioner of C.CE ST vide final order No. 26928-26930/2013 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calendar printing, (i) price variation adjustment, etc., are deductible from the gross value. . . 6. 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 of the following points: i) Whether, the activities carried out by appellants would fall within the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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