2016 (12) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the order, infact the appeal was dismissed but inadvertently recorded that the appeal is allowed - Held that: - As mistakes pointed out by the applicant for the respondent are correct, therefore, the application for rectification of mistake is allowed - ROM allowed. - APPEAL No.ST/51992/2014 - MISC. ORDER No.60333/2016 - Dated:- 5-10-2016 - Ashok Jindal, Member (Judicial) And Mr. Devender Sing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der is reframe as under: 1. The Revenue is in appeal against the impugned order dropping the amount of service tax on the commission received while selling the SIM cards to BSNL by the respondent. 2. The issue is squarely covered by the decision of the Tribunal in the case of Daya Shankar Kailash Chand 2013 (30) STR 428 (Tri.) which has been upheld by Hon'ble High Court of A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /684-687/2012-Cus., dated 6-112012, wherein after taking note of the entire case law available on the said issue, the Tribunal in a detailed order has held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distribut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X