2015 (9) TMI 1098

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....dvocates for the Appellants Shri Amresh Jain, AR for the Respondent ORDER Per Ashok Jindal : The applicant is seeking waiver of pre-deposit of demand of Service Tax of Rs. 65,59,509/- along with interest and penalty of Rs. 5000/- imposed upon them under the category of Business Auxiliary services. 2.Brief facts of the case are that the appellant entered into an agreement with IGL fo....

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....n order was passed confirming the demand of service tax along with interest ad imposing penalty. 3.Learned Counsel for the appellant submits that appellant entered into the agreement on principal to principal basis and they are buying the gas from IGL and thereafter selling the same. As VAT is exempted on sale of gas in NCT of Delhi, therefore, they are not charging VAT but he submits that in s....

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....is is a case of purely selling on commission basis by the applicant. Therefore appellant falls under the category of business auxiliary. Consequently they are liable to pay the service tax. At this stage, learned Couonsel be directed to pay the service tax, interest and penalty. 7.Heard the parties. Considered the submissions. 8.In similar set of facts in the case of Bharat Petroleum Corpn. ....