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2015 (10) TMI 576 - CESTAT NEW DELHI

2015 (10) TMI 576 - CESTAT NEW DELHI - TMI - Demand for Service Tax - Business Auxiliary Service (BAS) - purchase and sale of recharge coupons and Sim cards. - Held That:- CESTAT order issued in respect of several appellants fully covers the issue in Respondent's favour - Judgement of CESTAT takes reference to the judgement of Supreme Court in the case of Idea Mobile Communications Ltd - Found no merit in Revenue's appeal –Decision made in the case of Idea Mobile Communications Ltd Vs. CCE, Coch .....

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ervice tax demand of ₹ 5,10,550/- for the period 01.07.2003 31.03.2006 was confirmed along with interest and penalties on the ground that the appellant did not pay service tax under Business Auxiliary Service (BAS) on the commission which the appellant received from BSNL for sale of recharge coupons and Sim cards. The primary adjudicating authority held that the appellant received the commission for marketing and distribution of BSNL telecom service in addition to sale of BSNL products and .....

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o marketing and distribution of BSNL telecom service under its brand name and to discharge some obligations on behalf of BSNL such as maintain suitable organisation for marketing and distribution of products, carry out surveys, selling the BSNL product and registration of services of BSNL, answering queries relating to various facilities, value-added services, new launch schemes, promotion, future services demonstrating the service and products educating customers etc and that by virtue of all t .....

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[2011 (23) STR 433 (SC)] and the judgement of CESTAT Delhi in the case of CCE, Meerut Vs. Moradabad Gas Service 2013 (31) STR (Tri.-Del.)] which also relied upon the judgement of Supreme Court in the case of Idea Mobile Communications Ltd (supra). 6. We have considered the submissions of both sides. We find that CESTAT order dated 29.01.2014 which was issued in respect of several appellants including the respondent in this case fully covers the issue in respondent's favour. The said judgemen .....

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eration in this appeal is whether the value of SIM cards sold by the appellant herein to their mobile subscribers is to be included in taxable service under Section 65(105)zzzx of the Finance Act, 1994, which provides for levy of service tax on telecommunication service OR whether it is taxable as sale of goods under the Sales Tax Act. 4. The facts leading to the filing of the present case are that during the relevant assessment years, i.e., 1997-1999, the appellant was selling the SIM cards to .....

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Tax Act, 1963 (hereinafter referred to as "KGST Act") and accordingly levied sales tax on activation charges. The Department of Central Excise, Eranakulum (Service Tax Department) observed that a mere SIM card without activation is of no use and held that the appellant is liable to pay service tax on the value of SIM card also. In both the cases interest and penalty were levied. 5. Being aggrieved, the appellant filed appeal before the respective appellate authorities under the KGST A .....

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