2013 (5) TMI 365

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..... x on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the category of Business support service would not be justified. Thus, by following the said decision the appeal is rejected. - 2757 of 2012 - Dated:- 11-3-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Amreesh Jain, DR For the Respondent: Shri Abhinav Kalr .....

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..... respondent. 3. At this stage, we note that the Tribunal in its latest decision in the case of M/s. G R Moveres vs CCE, Lucknow vide its final order No. ST/A/684- 687/12-Cus dated 26.11.12 has considered the entire case law on the subject and has held that where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the di .....

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