2018 (8) TMI 481

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.... Chattopadhyay, Supdt. (A.R.) for the Revenue(s) None for the Respondent (s) ORDER Per Dr. Satish Chandra. The present appeal has been filed by the Revenue against the impugned Order-in-Original No.45/Commr./ST/Kol/2009-10 dated 29.01.2010 passed by the Commissioner of Service Tax, Kolkata. 2. Briefly stated the facts of the case are that the appellant, M/s Hindustan Petroleum Corpo....

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.... 3. With this background, we have heard Shri S. S. Chattopadhyay, ld.D.R. for the Revenue. None present for the respondent. 4. After hearing the ld.D.R. for the Revenue and on perusal of record, it appears that the respondent sells the petroleum products to the dealers at the price fixed by the oil companies. Dealer pays the price of the product as per the invoice raised by HPCL and it inclu....