TMI Blog2016 (12) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged 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 - respondent is not liable to pay service tax under the category of BAS - appeal dismissed - decided against Revenue-appellant. - Service Tax Appeal No. 2958 of 2012 - Final Order No. 55821/2016 - Dated:- 14-12-2016 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Sanjay Jain, Authorized Representative (DR) for the Appellant Shri A.K. Batra, C.A. and Varun Gaba, Advocate for the Respondent ORDER Per. Ashok Jindal Revenue is in appeal. The brief facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on the telecom services that does not absorb the liability of the respondent under the category of BAS, therefore, impugned order is to be set aside. 3. On the other hand, learned Counsel for the respondent relied on the various judicial pronouncement of this Tribunal and prayed that appeal is required to be dismissed. 4. Heard the parties considered the submissions. 5. In this case, we find that respondent is selling the BSNL services to BSNL customers and receiving certain commissions or discounts on the sale of services. On the amount received by the respondent, BSNL has already discharged service tax. The decision of this Tribunal in the case of Daya Shankar Kailash Chand vs. CCE ST, Lucknow reported in 2013 (30) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Business Auxiliary Service exclude sale and purchase of SIM cards The Allahabad High Court Bench comprising Hon ble Mr. Justice Rajiv Sharma and Hon ble Mr. Justice Dr. Satish Chandra on 25-7-2013 dismissed the Central Excise Appeal No. 21 of 2013 filed by Commissioner of Central Excise, Lucknow against the CESTAT Final Order No. ST/A/55023/2013(PB), dated 18-12-2012 as reported in 2013 (30) S.T.R. 428 (Tri.-Delhi) (Daya Shankar Kailash Chand v. Commissioner). While dismissing the appeal, the High Court passed the following order : Heard Mr. Rajesh Singh Chauhan, learned Counsel for the appellant. In nutshell, the case of the appellant is that M/s. Daya Shankar Kailash Chandra/respondent having Service Tax Registration unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Martend Food Dehydrates Pvt. Ltd. vide Final order dated 6-11-2012, wherein it was 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 Service. Therefore, no interference is called for. Accordingly, the appeal is dismissed at the admission stage itself. The Appellate Tribunal in its impugned order had held that following the decision in the case of Martend Food Dehydrates Pvt. Ltd. dated 6-11-2012 [2013 (30) S.T.R. 634 (Tri.-Del.)] it was 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 SIM cards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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