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2014 (11) TMI 1136 - AT - Service TaxBusiness Auxiliary service - appellants are franchisee of BSNL for providing the service of promotion and marketing and distribution of various products of BSNL for which they were receiving commission - Held that: - reliance placed in the case of M/s. Daya Shankar Kailash Chand Versus CCE& ST, Lucknow [2013 (6) TMI 340 - CESTAT NEW DELHI], where it was 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 distributors for the second time is not called for - pre-deposit is waived - demand set aside - appeal allowed - decided in favor of appellant.
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