2016 (8) TMI 245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llants M/s. Airtech Refrigeration against confirmation of demand of service tax on the commission received while selling the Sim cards to BSNL. The demand has been confirmed against business auxiliary service. 2. The issue is squarely covered by the decision of the Tribunal in the case of Daya Shankar Kailash Chand - 2013 (30) STR 428 which has been upheld by Hon'ble High Court of Allahabad as re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... us., dated 6-11-2012, wherein after taking note of the entire case law available on the said issue, the Tribunal in a detailed order has held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the Service Tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributors for the sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X