TMI Blog2013 (6) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... iliary services and confirmation of demand on the distributors for the second time is not called for. - Demand set aside - Decided in favor of assessee. - Appeal No. 2969/ 2012 - Final Order No. ST/A/55023/2013(PB) - Dated:- 18-12-2012 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri Vineet Kr. Singh, CA For the Respondent: Ms. Shweta Bector, AR JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting entire value of SIM Cards in advance with M/s. BSNL and they become the owner of said goods. They also submitted that it is mentioned on the invoices issued by BSNL that the SIM cards /recharge coupons once sold shall not be taken back. As such, they contended that they have purchased the said SIM cards / recharge coupons from BSNL. They also submitted that M/s. BSNL has discharged service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dea Mobile Communication Ltd. 3. We have seen the Supreme Court judgment in the case of Idea Mobile Communication Ltd. [2011 (23) STR 433 (SC)]. The issue involved before the Hon ble Supreme Court was as to whether the value of the SIM cards is required to form part of the activation charges or not. Inasmuch as the issue before the Hon ble Supreme Court was entirely different than the issue invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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