A Supreme Court bench comprising Justice Aravind Kumar and Justice N.V. Anjaria has held that oil marketing corporations providing infrastructure, site, and manpower to facilitate the sale of Compressed Natural Gas (CNG) supplied by a gas distribution company act as commission agents rendering a “Business Auxiliary Service” under Section 65(19) read with Section 65(105)(zzb) of
Supply of CNG Through Oil Marketing Outlets Amounts to ‘Business Auxiliary Service’, Subject to Service Tax: Supreme Court
