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2018 (3) TMI 556

d Food & Dehydrates Pvt. Ltd. [2013 (6) TMI 339 - CESTAT 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 .....

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the Finance Act, 1994 and included services 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 .....

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en demanded from the respondent under the category 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 & D .....

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under the category of "Business Auxiliary Service". In view of the admitted fact 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 prom .....

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hydrates Pvt. Ltd. decided on 6.11.2012, 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. Therefore the questions are answered against the department and in favour of the assessee. This appeal is dismissed at the stage of admi .....

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