assessee firm is having
a dealership of Bharat Petroleum Corporation Limited (BPCL) and is
engaged in trading of petroleum products and also runs an auto ... assessee had paid license fees to
BPCL amounting to Rs. 13,87,436/-. The AO was of the opinion
that tax was to be deducted
barrels for Hindustan Petroleum
Corporation Ltd. (HPCL) and Bharat Petroleum
Corporation Ltd. (BPCL) on job work basis for which
HPCL and BPCL raised the purchase ... 2009,85606/2016
against such job work. HPCL and BPCL supplied the
duty paid CRS sheets to the appellant, on which they
have availed Cenvat
were also providing storage facilities for the LPG imported by M/s. BPCL
for which the appellants collected service charges from BPCL and
discharged service ... also undertook bottling of LPG for which they
collected bottling charges from BPCL and paid service tax under the
category of Packaging Services. They utilized
Public Enterprises, Udyog Bhawan, New
Delhi.
2. Bharat Pumps and Compressors Limited (BPCL)
Govt. of India Enterprises through its Chairman, Naini,
District- Allahabad.
3. Managing ... crystal clear that
Company Bharat Pumps and Compressors Limited
(BPCL) entered into agreement with Allahabad District
Cooperative Bank Limited which entails that on the loan
Mandakini Bajaj,
Advocates alongwith Shri A. P. Verma, DGM of BPCL; Shri R.
Gaitonde, DGM (Biofuel) and Shri Rajendra Lade, Sr. Legal
Advisor; Ms. Anshika ... HPCL; and Shri
Shantanu Gupta, G. M. (Operations) of IOCL for BPCL, HPCL and
IOCL.
Shri Bhushan V. Mahadik, Advocate for Sahakari Khand Udyog
Mandal
material "Oily Sludge" supplied by the Clients
( CPC L/IOCL/BPCL).
(ii) Goods so produced are returned back to the said client ... case, Appellant returns "CRUDE" to the Clients
( CPC L/IOCL/BPCL).
(iii) Such goods returned back to the said client
also "Erection,
Commissioning & Installation Service" to M/s BPCL. For
the said purpose they took the registration on 07th
November, 2008. However ... other service tax leviable on the consideration received
by them from BPCL was deposited neither the same was
intimated to the Revenue
their sales
to other oil marketing companies viz. HPCL as well as BPCL, they charged
the same price per liter based on notional volume ... above
procedure, the appellant have undervalued their products cleared to HPCL
and BPCL. Accordingly, show cause notice was issued for demanding the
differential duty
decision of Finolex is on an amount of rent collected from BPCL,
while the case in hand, the rent is collected from the importers ... providing of storage and warehousing
services. In that case, M/s BPCL had leased two tanks from Finolex
Industries Ltd and stored their
their sales to other oil marketing companies viz. HPCL as well
as BPCL, they charged the same price per liter based on notional volume ... above procedure, the appellant have undervalued their
products cleared to HPCL and BPCL. Accordingly, show cause notice was
issued for demanding the differential duty
