TMI Blog2018 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ALLAHABAD HIGH COURT], where it was held that activity of purchase and sale of SIM card 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 services and confirmation of demand on the distributors for the second time is not called for - demand set aside - appeal dismissed - decided against Revenue. - ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of CGST Central Excise Vs. Rama Sales and Services 2018 (12) GSTL 286 (All) CCE, Lucknow Vs. Chotey Lal Radhey Shyam 2018 (8) GSTL 225 (All) Chotey Lal Radhey Shyam Vs. CCE ST, Lucknow 2016 (44) STR 266 (Tri.All) Commissioner Vs. Chotey Lal Radhey Shyam 2018 (13) GSTL J41 (SC) CCE, Raipur Vs. Antulal and Sons 2017-TIOL-631-CESTAT-Del CCE, Ludhiana Vs. Airtech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. As regard the Revenue s appeal, he submits that the Ld. Commissioner (Appeals) set aside the penalty under Section 76, which was imposable during the relevant period, even though the penalty under Section 78 was imposed. 4. We have carefully considered the submissions made by both the sides and perused of records. 5. We find that the issue is squarely covered by the various judgments, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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