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2013 (5) TMI 365 - AT - Service TaxService tax - Sim card/recharge coupon - Business auxiliary service - The tribunal in its latest decision in the case of M/s. G R Movers vs CCE, Lucknow 2013 (6) TMI 339 - CESTAT NEW DELHI has considered the entire case law on the subject and has held that where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the category of Business support service would not be justified. Thus, by following the said decision the appeal is rejected.
The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's appeal against a distributor of SIM cards/recharge coupons of BSNL. The Tribunal found that since BSNL had already paid service tax on the full face value of the cards/coupons, confirming demand against the distributor under business support service was not justified. The appeal was accordingly rejected.
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