TMI Blog2018 (6) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... om operators discharging service tax on the whole MRP value of SIM cards and recharge cards there could be no further service tax liability on the persons who are dealing / selling the said SIM cards or recharge cards to the public - appeal allowed - decided in favor of appellant. - ST/277/2008-DB - 20779/2018 - Dated:- 31-5-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants contended that the impugned order confirmed the demand considering the nature of activity i.e., of promotion and marketing whereas the actual activity undertaken by them is trading of SIM cards and recharge coupons. It is not denied that the appellants have received incentives and discounts in relation to the sale of the above. The appellant submitted that M/s. IDEA Media Communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Bang.) 2.1 The appellants have also contended that even when the appellants have received incentives and discounts in the course of their trading activity, they are not liable to pay service tax as per the ratio of the following decisions: Kerala Publicity Bureau vs. CCE: 2008 (9) STR 101 (Tri.-Bang.) Euro RSCG Advertising Ltd. vs. CCE: 2007 (7) STR 277 (Tri.-Bang.) P. Gaut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely covered by various case laws cited by the appellants. We find that CESTAT has continuously held that telecom operators discharging service tax on the whole MRP value of SIM cards and recharge cards there could be no further service tax liability on the persons who are dealing / selling the said SIM cards or recharge cards to the public. The ratio adopted was also upheld by Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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