VIJAY KUMAR Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) Applicants filed these applications for waiver of pre -deposit of service tax amounting to Rs. 82,787/ - and Rs. 77,076/ - and penalties. Demands are confirmed on the ground that the applicants are providing business auxiliary service to IBP Co. Contention of the applicants is that they are only maintaining outlet of the I.B.P. Co., and for that they are paid accordingly. Contention is that outlet is owned by petroleum company and applicants are not providing any business auxiliary service.

(3.) CONTENTION of the Revenue is that applicants are selling petroleum products on behalf of the petroleum company though the outlets are owned by petroleum company.