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2016 (12) TMI 1275 - AT - Service TaxBusiness auxiliary services - amount of commission/discount received from BSNL Telecom - franchise agreement - respondent is selling the BSNL services to BSNL customers and receiving certain commissions or discounts on the sale of services. On the amount received by the respondent, BSNL has already discharged service tax - whether respondent liable to pay service ttax under BAS? - Held that: - the issue is no more res integra, similar issue decided 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 - respondent is not liable to pay service tax under the category of BAS - appeal dismissed - decided against Revenue-appellant.
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