Commissioner of Service Tax Mumbai Vs Bharat Petroleum Corporation Ltd
Date: July 19, 2026
Subject Matter
Petrol Pump Outlets' CNG Sale Activity Constitutes Business Auxiliary Service Liable for Service Tax
Summary
The Supreme Court has set aside the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), holding that the activity of selling Compressed Natural Gas (CNG) through petrol pump outlets owned by the respondent-Corporations, on beh…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Challenge in Appeals The present Appeals under Section 35L (b) of the Central Excise Act, 1944 1 read with Section 83 of the Finance Act, 1994 (as amended) 2 , are preferred by the Commissioner of Service Tax, Mumbai against common order dated 04.06.2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai 3 in A…