TMI Blog2007 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... -2007 - S.L. Peeran, JJ M. Balagopal, Adv. : for the Appellant K. Sambi Reddy, (JDR) : for the Respondent JUDGEMENT S.L. Peeran Both the appeals arise in common question of law and arise from respective Orders-in-Appeal No. 34/2006 ST dated 02.3.2006 and 33/2006 ST dated 28.2.2006 by which Service Tax has been confirmed on the appellants on the ground that they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2007 rendered in the case of M/s South East Corporation. The finding portion of the said order is re-produced herein below:- 2. I have heard both the sides in the matter. I am of the considered opinion that the appellants were not carrying on the activity of Business Auxiliary Service. They have purchased BSNL post-paid/pre-paid Cellular Sim Cards and sold the same in the market. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants had on this issue, and the BSNL had clarified that they had already paid service tax on the Sim cards sold to the appellants. This also clearly shows that the BSNL had already discharged their burden and there cannot be double taxation in the peculiar circumstances of the case. There is no merit in the impugned order and the same is set aside by allowing the appeal with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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