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2017 (1) TMI 763 - CESTAT ALLAHABAD

2017 (1) TMI 763 - CESTAT ALLAHABAD - TMI - Business Auxiliary Service - commission received from BSNL for selling of SIM cards - whether the commission will be included in assessable value? - Held that: - the price at which the ultimate customer purchases the SIM Card is ₹ 331/- and admitted that BSNL pays ₹ 31 as Service Tax on the same - Revenue further contended that the respondent receiving SIM Card at ₹ 316/-which is ₹ 285+Rs.31 service tax paid and balance amount o .....

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Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department (s) Shri S.P. Ojha, Consultant for the Assessee (s) Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Revenue against Order-in-Appeal No.499-ST/APPL/KNP/2010 dated 30.09.2010 by passed Commissioner (Appeals). 2. The brief facts of the case are that the respondents were purchasing SIM Card from BSNL and selling the same. On enquiry by Revenue, the Revenue came to know that BSNL paid a commission of ₹ 20802716/- to the resp .....

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/2010 dated 18.02.2010. The respondents argued before the Original Authority that BSNL has already paid Service Tax on the amount, which is given to respondent as commission, and therefore, it amount to double taxation on the same assessable vale. The Original Authority did not appreciate the arguments and confirmed the demand, ordered to pay interest and imposed penalty, is under Sections 76, 77 & 78 of Finance Act, 1994. Aggrieved by the said order, appeal before Ld. Commissioner (Appeals) .....

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