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TMI Blog2018 (2) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent ORDER Per S.K. Mohanty 1. This appeal is directed against the impugned order dated 25/08/2010 passed by the Commissioner (Appeals) Central Excise, Delhi, wherein the activities provided by the appellant for sale of SIM card and electronic rechargeable coupon to the customers were categorized under the taxable service of business auxiliary service and accordingly, Service Tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, the Ld. DR appearing for the Revenue reiterates the findings of the impugned order. 4. Heard both sides. 5. We find that the issue arising out of this appeal is no more open for any debate, in view of the decision of the Hon'ble Madras High Court and the Tribunal, as relied upon by the Ld. Consultant. Relevant paragraph in the decision of this Tribunal in Chotey Lal Radhey Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore not consistent with law and the catena of judgments delivered by the Tribunal and High Court. The judgment cited above by the learned counsel for the appellant squarely cover the case of the appellant to the fact that the appellant is only engaged in trading activity and does not render any taxable service in the category of 'business auxiliary service.' 6. In view of above, we do not find a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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