TMI Blog2017 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... taxation - similar issue decided in the case of RB AGENCIES Versus COMMISSIONER OF CENTRAL EXCISE, CALICUT [2007 (7) TMI 200 - CESTAT, BANGALORE], where it was held that the appellants do not render any service but simply sell the goods, Therefore, they would not be liable to pay Service Tax under the category of “Business Auxiliary Services” - appeal allowed - decided in favor of appellant. - ST/747/12 - A/89362/17/STB - Dated:- 31-8-2017 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) None for appellant Shri V.R. Reddy, Assistant Commissioner (A.R) for respondent ORDER Per : Ramesh Nair The fact of the case is that the appellant is engaged in selling SIM Card, Pre-paid and Recharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly purchase pre-paid SIM card and recharge coupons from BSNL and sell the same for profit. They are not rendering any other services so as to bring them under the Service Tax net. Moreover, he urged that this issue is covered by the following decisions of this Bench. (i) Idea Mobile Communications Ltd. v. CCE, Trivandrum - 2006 (4) S.T.R. 132 (Tri.-Bang.) (ii) M/s. South East Corporation v. CCE, Cochin - By Final Order No.610/2007 dated 25-5-2007 [2007 (8) S.T.R. 405 (T)] (iii) M/s. Hindustan Associated Traders Ors. v. CCE, Cochin - By Final Order No.673 674/2007 dated 7-6-2007. 3. The learned JDR stated that appellants are marketing the goods of BSNL and they are liable to pay Service Tax under the categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sales tax is attracted. The Commissioner (Appeals)'s finding that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not correct finding especially, in the light of the appellants having paid full value for the Sim Cards to the BSNL and sold the same on the profit margin. The learned Counsel points out to the correspondence with the BSNL, the appellants had on this issue, and the BSNL had clarified that they had already paid service tax on the Sim cards sold to the appellants. This also clearly shows that the BSNL had already discharged their burden and there cannot be double taxation in the peculiar circumstances of the case. There is no meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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