TMI Blog2015 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - Dated:- 23-7-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri M R Sharma, DR For the Respondent : S S Dabas, Adv ORDER Per R K Singh Revenue has filed appeal against Order-in-Appeal dated 18/02/2009 which set aside the Order-in-Original dated 22.02.2008 in terms of which service 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 marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the judgement of Supreme Court in the case of Idea Mobile Communications Ltd Vs. CCE, Cochin [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 judgement of CESTAT refers to the judgement of Supreme Court in the case of Idea Mobile Communications Ltd Paragraphs 2,4,5,6 and 7 of the said CESTAT order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Act and Central Excise Act, 1944. There were consequential recovery proceedings against the appellant and the appellant filed Writ Petition O.P. No. 4973 of 2001 (P) in the High Court of Kerala challenging the levy of service tax on the sale price of SIM cards and also challenging the levy of sales tax on the amounts recovered by the appellant by way of activation charges from its customers which was dismissed vide or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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