TMI Blog2018 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. When the appellants have received incentives and discounts in the course of their trading activity, they are not liable to pay service tax. Another case of Revenue is that there is a specific contract between BSNL and the appellants - Held that:- Similar is the issue with all the service providers like BSNL and other operators and the respective dealers as has been elaborately discussed in Tribunal’s Delhi order CCE vs. Moradabad Gas Services [2014 (1) TMI 199 - CESTAT NEW DELHI], where it was held that where the principal has already paid service tax on the full val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given below: Sl. No. Appeal No. Appellant Period Service Tax demanded OIA/OIO SCN/OIO 1 ST/10/2009 M/s. Devangi Communications 1.7.2003 to 31.12.2004 Rs.3,05,441/- Rs.2,68,576 2 ST/128/2009 M/s. Boopalam Electronics 1.7.2003 to 31.8.2004 Rs.5,03,696/- Rs.4,66,385/- 3 ST/458/2009 Independent Associates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.6,24,337/- Rs.6,24,337/- 11 ST/25720/2013 -do- 01.04.2009 to 31.03.2010 Rs.11,10,285/- Rs.11,10,285/- 12 ST/25721/2013 -do- 01.04.2010 to 31.03.2011 Rs.2,51,801/- Rs.2,51,801/- 13 ST/21714/2014 M/s. Somaya Marketing 01.02.2009 to 31.03.2011 Rs.1,83,874/- Rs.1,83,874/- 14 ST/21546/2015 CCE vs. Shri V. M. Nayak Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40) STR 1135 (Tri.-Del.) Karakattu Communication vs. CCE: 2007 (8) STR 164 (Tri.) affirmed by Hon ble High Court of Kerala as reported in 2016 (45) STR J209 (Ker.) Daya Shankar Kailash Chand vs. CCE, Lucknow: 2013 (30) STR 428 (Tri.-Del.) affirmed by Hon ble High Court of Allahabad as reported in 2014 (34) STR J99 (All.) CCE vs. Morabad Gas Services: 2013 (31) STR 308 (Tri.-Del.) GR Movers vs. CCE: 2013 (30) STR 634 (Tri.-Del.) CCE vs. Morning Star Agencies: 2017-TIOL-2603-CESTAT-BANG. 4. The learned Departmental Representative has invited the attention of the Bench to the fact that there is an agreement between BSNL and the appellant, which included rendering of various services in addition to the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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