9911796707
TMI Blog2014 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, we notice that the issues presented in the substantive appeals are covered by the judgment of this Tribunal in final order dated 06/11/12 in Service Tax appeal Nos. 684 to 687 of 2012 - CU (DB), an appeal preferred by M/s Martand Food & Dehydrates Pvt. Ltd. vs. CCE, Kanpur. Hence we waive pre-deposit and dispose of the appeals. 2. Since identical issues arising in all these appeals, except for the periods of the transactions in issue, we consider the facts in Service Tax appeal No. 1751 of 2011 as representing the relevant facts common to all the appeals. Service Tax Appeal No. 1751 of 2011 :- The appellant is the assessee and is admittedly engaged in purchase and sale of pre-paid Sim Cards and Recharge Coupons of various denominat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als preferred by identically circumstanced assessees who had been vending pre-paid and recharge coupons for BSNL. Reference may be made to the final order dated 06/11/2012 in Martand Food & Dehydrates Pvt. Ltd. It is to be noticed that in Martand Food & Dehydrates Pvt. Ltd., on primarily analysis, the Tribunal rejected the contention by the appellant therein that there was no liability to remit service tax since BSNL had been assessed and remitted service tax on its output service which was the taxable Tele-communication service and since service tax under that taxable category was discharged by BSNL, the same consideration out of which commission is paid to the appellant M/s Martand Food & Dehydrates Pvt. Ltd. cannot be brought to tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Movers, Roshanganj, Shahjahanpur; M/s Daya Shankar Kailash Chandra Mallawan Distt. Hardoi (U.P.) and M/s Rama Infotech, Hazaratganj, Lucknow were dismissed by the Allahabad High Court, Lucknow Bench, on the ground those decisions were covered by the judgment in M/s Martand Food & Dehydrates Pvt. Ltd., wherein it was held the activity of purchase and sale of Sim Cards belonging to BSNL, where BSNL had discharged the full value of Sim cards, does not amount to providing Business Auxiliary Service and no interference was called for. Though we notice that Martand Food & Dehydrates Pvt. Ltd. did not perhaps conclude that services provided by distributors to the BSNL does not amount to Business Auxiliary Service, we are bound by the interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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