https://www.taxtmi.com/highlights?id=101926 Agency in CNG distribution depends on the agreement read as a whole, particularly whether title, risk and control over the goods pass to the distributor. A sale requires transfer of property in goods for a price, whereas an agent facilitates the principal's sale and accounts within the principal's control. Where the supplier retains control over CNG supply, equipment, retail price, inspection and unsold stock, outlet operators providing infrastructure and personnel act as commission agents rather than buyers. Remuneration linked to quantities sold is commission for Business Auxiliary Service, not a trade discount, where the arrangement is not principal-to-principal. en-us Wed, 22 Jul 2026 08:48:46 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101926 Agency in CNG distribution depends on the agreement read as a whole, particularly whether title, risk and control over the goods pass to the distributor. A sale requires transfer of property in goods for a price, whereas an agent facilitates the principal's sale and accounts within the principal's control. Where the supplier retains control over CNG supply, equipment, retail price, inspection and unsold stock, outlet operators providing infrastructure and personnel act as commission agents rather than buyers. Remuneration linked to quantities sold is commission for Business Auxiliary Service, not a trade discount, where the arrangement is not principal-to-principal. Highlights Service Tax Wed, 22 Jul 2026 08:48:46 +0530 https://www.taxtmi.com/highlights?id=101926