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2015 (9) TMI 1221 - AT - Service TaxCommission agent / distributor of BSNL sim cards - Receipt of commission - business of marketing and selling of Pre-paid and Post-paid mobile connections, Pre-paid Recharge vouchers - Held that:- Issue involved in this case is now squarely settled by the judgment of the Tribunal in the case of G.R. Movers [2013 (6) TMI 339 - CESTAT NEW DELHI], wherein identical issue was considered. Aggrieved by such an order of the Tribunal, Revenue preferred an appeal before the Hon'ble High Court of Allahabad and their Lordships dismissed the appeal filed by the Revenue which is reported at [2013 (11) TMI 1558 - ALLAHABAD HIGH COURT] - Demand of service tax set aside - Decided against Revenue.
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