TMI Blog2018 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT NEW DELHI], where it has been held that the activities of purchase and sale of SIM cards 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 - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 28 of 2018 - - - Dated:- 9-3-2018 - Hon'ble Bharati Sapru And Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices rendered by the respondent? (b) Whether the exemption from payment of service tax was granted by a specific notification no.25/2012-ST dated 20.6.2012, it was effective from 1.7.2012 and not prior to that, whether the Hon'ble CESTAT's order was justified in dropping the demand of service tax? (c) Whether the Hon'ble Apex Court in the case of Idea Mobile Communication Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of Business Auxiliary Service on the communication received from BSNL, which is entirely different from Telecommunication Service ? (e) Whether the Hon'ble CESTAT has erred in not taking into account of its own case passed vide final order no.ST/A/684-687/2012CU(DB) dated 6.11.2012 in respect of M/s. Martand Food Dehydrates Pvt. Ltd. Unnao, wherein at para 18 it was observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the appellants are franchisee/distributors appointed by the BSNL and as per documents on record during the material period they were engaged in purchase of SIM cards from M/s. BSNL and their respective sale to the buyers. The records show that they have not provided any service in relation to sale promotion of goods belonging to M/s. BSNL. As such the activities carried out by them cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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