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2016 (8) TMI 245 - CESTAT CHANDIGARH

2016 (8) TMI 245 - CESTAT CHANDIGARH - TMI - Service tax on commission demand business auxillary service 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 second time is not called for - Decided in favor of appellant. - ST/51992/2014-ST(DB) - Final Order No. 60144/2016 - Dated:- 2 .....

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d - 2013 (30) STR 428 which has been upheld by Hon ble High Court of Allahabad as reported in 2014 (34) STR J-99. The Tribunal in the said case has observed as follows : 3. We have seen the Supreme Court judgment in the case of Idea Mobile Communication Ltd. [2011 (23) S.T.R. 433 (S.C.)]. The issue involved before the Hon ble Supreme Court was as to whether the value of the SIM cards is required to form part of the activation charges or not. Inasmuch as the issue before the Hon ble Supreme .....

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