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2011 (7) TMI 555 - CESTAT, AHEMDABADWaiver of per-deposite - whether the sale of SIM cards and recharge coupons on behalf of Bharat Sanchar Nigam Limited (BSNL) amounts to providing of taxable services or not? - Held that:- Issue is, prima facie, covered by the decisions in the case of Vallamattam Communications Vs CCE Cochin [2007 (11) TMI 272 - CESTAT BANGLORE] decided in favour of assessee stating that laying down that the assessee acting as a dealer and selling SIM cards and recharge coupons, is not providing any taxable service under the category of Business Auxiliary Service - Therefore, set aside the impugned order and remand the matter to Commissioner(Appeals) for decision on merit without insisting on any pre-deposit.
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