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2016 (9) TMI 488 - AT - Service TaxDemand alongwith interest and penalty - Business Auxiliary Service - commission received on purchase and sale of SIM Cards of BSNL - Held that:- the issue has been dealt by this Tribunal and the same has been affirmed by the Hon’ble Allahabad High Court in the case of Daya Shankar Kailash Chand [2015 (8) TMI 1007 - ALLAHABAD HIGH COURT]. Therefore, in the light of the above decision, as the appellant is also engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, therefore, we hold that the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them on sale and purchase of SIM Cards. - Decided in favour of appellant with consequential relief
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