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Voice Telesystem, Chopra Fertilizer and Pesticides Trading Co. Versus CCE, Rohtak

2016 (9) TMI 488 - CESTAT CHANDIGARH

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 Co .....

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ards of BSNL deposit service tax, therefore, we hold that the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them on sale and purchase of SIM Cards. - Decided in favour of ap .....

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ellant 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 t .....

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considering the fact that the issue has been dealt by this Tribunal and the same has been affirmed by the Hon ble Apex Court in the case of Daya Shankar Kailash Chand reported in 2014 (34) STR J99 (Allahabad) which has been observed as under:- 3. We .....

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harges 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 Tr .....

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e 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 services tax on the full value of the SIM Cards, does not amount t .....

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