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2017 (8) TMI 221 - AT - Service TaxBusiness Auxiliary Services - whether the sale and purchase of SIM cards, recharge coupons, starter packs would amount to business auxiliary service? - Held that: - similar issue settled by the judgment in the case of The Commissioner of Central Excise Versus M/s. Bharat Cell [2015 (10) TMI 1111 - MADRAS HIGH COURT], where Decision made in the case of G.R. Movers vs. Commissioner of Central Excise, Lucknow [2013 (6) TMI 339 - CESTAT NEW DELHI] followed and it was held that there is no business auxiliary service and the demand is set aside. Amount reflected in the credit notes issued by M/s. VCL to appellant - demand - Held that: - these are nothing but reimbursable expenses - issue stands covered by the decision in the case of Commissioner of Service Tax Versus M/s. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission. Margin earned by the appellant for outright purchase and sale of pepsico products - demand - Held that: - It is not disputed that the appellants in these appeals have discharged VAT on the products sold by them. Therefore, the department cannot demand service tax basing upon the distribution agreement entered into with M/s. Pepsico Holdings (India) Pvt. Ltd. Appeal allowed - decided in favor of appellant.
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