2015 (5) TMI 665

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....uram, President And R. K. Singh, Member (T),JJ. For the Appellant : Shri V Laxmikumaran, Adv. For the Respondent : Shri Govind Dixit, DR ORDER Per: G Raghuram: Assessee has preferred this appeal against the impugned adjudication order dated 15.07.2013 passed by Commissioner, Central Excise & Service Tax, LTU, New Delhi. The order confirms service tax demand of Rs. 54,45,99,527/- apa....

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....nd sells the gas to its customers. An agreement dated 16.04.2008 between the appellant and M/s Indo Gulf Fertilisers (A unit of Aditya Birla Nuvo Limited) is an illustrative agreement setting out the terms and conditions between the appellant and its customer in respect of sale and transportation of gas. Under the terms of this agreement "delivery point" is a point downstream of the Seller's p....

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.... appellant to its customer is at the delivery point at the customer's location. The appellant charges from its customer the price of the gas at which it was purchased from the gas fields and an agreed quantum towards transportation charges and a marketing margin. The invoices raised between the appellant and its customer is required to specify the price at which the appellant purchased the gas....

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....arketing margin is an amount received by the appellant from the buyer for providing "some service" to such buyer, falling within the purview of Section 65(105)(zzz). The adjudicating authority records inter alia that the appellant charges the marketing margin from its customer for providing transmission service, for transporting its own gas. There is an inbuilt fallacy, prima-facie in this premise....