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2016 (9) TMI 488 - CESTAT CHANDIGARH

2016 (9) TMI 488 - CESTAT CHANDIGARH - TMI - Demand alongwith interest and penalty - Business Auxiliary Service - commission received on purchase and sale of SIM Cards of BSNL - Held that:- the issue has been dealt by this Tribunal and the same has been affirmed by the Hon’ble Allahabad High Court in the case of Daya Shankar Kailash Chand [2015 (8) TMI 1007 - ALLAHABAD HIGH COURT]. Therefore, in the light of the above decision, as the appellant is also engaged in the activity of sale and purchas .....

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ical) Shri R.K. Hasija, Advocate- for the appellant Shri Satya Pal, AR- for the respondent ORDER The appellants are engaged in the activity of purchase and sale of SIM Cards of BSNL. Revenue of the objection is that the commission received by the appellant of SIM Card is chargeable to service tax under the category of Business Auxiliary Service , therefore, impugned order proceedings were initiated against the appellants. The amount of demand has been confirmed alongwith interest and various pen .....

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is required to form part of the activation charges or not. In a much as the issue before the Hon ble Supreme Court was entirely different than the issue involved in the present case we are of the view that preference to the decision by Commissioner (Appeals) in preference to the decision of Tribunal on the same issue as involved in the present ease is not proper. We also refer to the latest decision in the case of Martend Food & Dehdrates Pvt. Ltd. final order No.ST/A/684-687/2012-CUS, date .....

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