2019 (6) TMI 1021

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.... For The Appellant : None For The Respondent : Shri Dilip Shinde, AC (AR) ORDER Per: C J Mathew This appeal of Shri H R Joshi, operator of 'petrol cum service station' in the name and style of M/s IBP Auto Services, seeks relief from order-in-appeal no. AV (70)09/2014 dated 22nd April 2014 of Commissioner of Central Excise & Customs (Appeals), Aurangabad, which has upheld the order of ....

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....red by oil companies for sale. As recipient of consideration as 'commission agent', taxable under section 65 (175) (zzb) of Finance Act, 1994 read with definition under section 65(19) of Finance Act, 1994, they were liable to tax as provided under 'business auxiliary service'. These facts are uncontroverted. The contentions of the appellant are that the goods are subject to sales tax and hence not....