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

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)1007 - ALLAHABAD HIGH COURT]. Therefore, in the light of the above decision, as the appellant is also engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards .....

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t 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 penalties also imposed. 3. Heard the parties. 4. cons .....

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s 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, dated 06.11.2012, wherein after taking note of the ent .....

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