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2022 (8) TMI 104 - CESTAT KOLKATABusiness Auxiliary Service - sale of SIM card for a consideration - Revenue of the view that the appellant was providing taxable service under the category of Business Auxiliary Service against the consideration of 4.5% of the sale value - inclusion of trade discount in the assessable value - HELD THAT:- The issue involved in this appeal is squarely covered in favour of the appellant by various decisions of this Tribunal. The South Zonal Bench of this Tribunal in the case of R. VENKATARAMANAN VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2008 (9) TMI 46 - CESTAT, CHENNAI] where it was held that the entire consideration charged from the customers is subjected to ST which is paid by the BSNL, therefore, the finding that the appellant is promoting the business of sale or service of BSNL is misconceived. There are no merits in the impugned order and the same is set aside - appeal allowed - decided in favor of appellant.
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