2016 (10) TMI 876

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....he appellant. Shri Guna Ranjan, Superintendent(AR) for the respondent. [Order per: Suaekha Beevi, C.S.] The appeal is filed challenging the order of demand of service tax of Rs. 7,45,744/- under the category of Business Auxiliary Service along with interest and also imposition of various penalties. 2. Brief facts are that, the appellant, Sri. M. Thimma Reddy is operator of COCO Retail ....

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....before us against this order. 4. The case today came up before us for hearing the application of stay (modification of stay order), when none appeared for the appellant. After hearing the department, and perusal of records, we are of the view that the appeal itself can be taken up for final disposal. 5. It is seen that appellant has not filed any reply to the show cause notice, although he a....

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.... by ways of reimbursement from HPCL needs to be reduced from the gross value of taxable service. Thus, lit us desirable in the interest of justice to remand the matter for correct determination of tax liability of the appellants. It is held Chat the reimbursement received namely (a) Tea /coffee & conveyance, k(b) electricity charges, (c) own use reimbursements (diesel/oils), (d) DD Commission, (e)....