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TMI Blog2017 (12) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... rms for the petroleum products of equipment and premises and there is practically nothing in the agreement which can be termed as grant of representational rights. Revenue has relied solely on Clause(10) of the said agreement which in our opinion does not grant in representational rights - Appeal dismissed - decided against Revenue. - ST/508/12 - A/90851/17/STB - Dated:- 21-11-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri M. K. Sarangi, Joint Commissioner (A.R.) for Appellant Shri M. H. Patil, Advocate for respondent ORDER Per: Raju This appeal has been filed by Revenue against the order of Commissioner (Appeals) dropping the demand of service tax in respect of the alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax only w.e.f. 16.5.2008. Ld AR pointed out that the said decision of the Ld. Commissioner is based on the argument as follows: 34. The main issue to be decided is whether the licence fee collected by the BPCL from their dealer could be considered for granting any representational right to sell the products of BPCL. Further, they are required to have the petroleum pumps with recognized colour and to show the name and logo of BPCL in the said petrol pump. Dealers are also expected to follow the business concept as per the guidelines of BPCL. However, the point to be decided is that whether the licence fee is paid only for the above mentioned factors or for allowing use of dispensing pumps, storage tanks, pipe and fitting and land or fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of Clause (10) of the dealer agreement which reads as under: The Licensees hereby covenant and agree with the Company as follows: (a) To supply to the public moto spirit or H.S.D. or other petroleum products either from the outfit or from the sealed receptacles and for that purpose to maintain at their own expense an adequate and different staff in charge of the outfit. (b) To promote the sale of the companys products to the satisfaction of the Company and achieve sales targets as may be set by the Company from time to time. (c) To permit the Company at all times during the currency of this License to affix to or place upon the outfit or any part thereof notices indicating that the Motor spirit or HSD supplied fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealers carries title Dispensing Pumps and Selling License. The preamble to the said agreement in Clause (1) includes following: 1. In case of company controlled premises- WHEREAS the Company has at the request of the licensees agreed to permit the Liensees to enter upon the Companys premises described in the Schedule and shown on the Blueprint attached hereto (hereinafter referred to as the said premises) as the Licensees of the Company for the purposes and upon the terms and subject to the conditions hereinafter mentioned. 2. In case of dealer controlled premises WHEREAS the Company has at the request of the licensees agreed to permit the Liensees to use Motor Spirit and/or HSD pump/s of the design from time to time a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to time during the currency of this licence to give adequate facilities to the Company, its officers, agents and servants to inspect and test the accuracy and general working of the pumps and other equipment upon the said premises and to investigate the conduct and management by the Licensees of the said facilities and afford to the company its officers, agents and servants all proper and necessary assistance and facilities for conducting such inspection and investigation and for maintenance of the buildings and equipment. After the said clauses, we are unable to find any merit in the argument of the Revenue. The said clause nowhere grants representational rights to the dealers. In fact, the said agreements in various clauses set out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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