2018 (6) TMI 726

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..... er Bench The appellants are engaged in promotion of DTH services and is appointed by M/s. Sun Direct TV Pvt. Ltd. as their distributor for distribution of Consumer Premises Equipment (CPE) and Viewing Card (VC) for installation and activation at subscriber premises as per agreement between them. They were selling their recharge voucher of Sun Direct TV P. Ltd. Department was of the view that the .....

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..... ove order has discussed the issue whether sale and purchase of SIM cards, recharge coupons, starter packs would amount to Business Auxiliary Service and be liable to levy of service tax. Following the ratio laid down in the decision in G.R. Movers - 2013 (30) STR 634, the Tribunal held that the levy of service tax cannot sustain. The relevant portion of the order in A.SS Manoharan (supra) is repro .....

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..... mand is also made on the margin earned by the appellant for outright purchase and sale of pepsico products. It is not disputed that the appellants in these appeals have discharged VAT on the products so/d by them. Therefore, the department cannot demand service tax basing upon the distribution agreement entered into with M/s. Pepsico Holdings (India) Pvt Ltd The judgment relied upon by the learned .....

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