TaxTMI 
TaxTMI 
2016 (2) TMI 688
X X X X Extracts X X X X
X X X X Extracts X X X X
....te For the Respondent : Smt. Suchitra Sharma, Commissioner (AR) ORDER PER: C J MATHEW: M/s Indian Oil Corporation Ltd., owner of "Company Owned Company Operated" outlets, engaged Sanjeev Chaudhari to manage the Gumjal outlet. In that capacity he has entered into a contract with M/s IOC Ltd. for the sale of petroleum products from that installation of M/s IOC Ltd. for which he was required to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s erected by M/s Indian Oil Corporation Ltd. We also note that M/s India Oil Corporation Ltd. has entered into a formal contract with the appellant requiring the appellant to perform various activities in relation to the dispensing of petroleum products from the outlet, collection of cash and maintenance of inventory. In addition, the various paraphernalia associated with immovable property, such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 20th June, 2003 and further by notification no. 8/2004-ST dated 9th July, 2004 rendering an amount of Rs. 8,35,264/- to be non-taxable. It is further contended that for the period in dispute the total amount received from M/s Indian Oil Corporation Ltd. was only Rs. 12,56,909/- and not Rs. 19,12,279/- as found in the show cause notice and though this plea had been raised before the lower authorit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pirit and high speed diesel, to end-customers and therefore does not come within the ambit of commission agency which is essentially an intermediary between two business entities in the distribution chain. It is amply clear from the agreement that the appellant is in the business of sale of goods produced or provided by or belonging to the client which, in this case, is M/s Indian Oil Corporation ....