TMI Blog2018 (8) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... NDIGARH], where it was held that the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them on sale and purchase of SIM Cards. The activity of sale and purchase of the SIM Cards on behalf of BSNL on the commission received by them is not chargeable under the category of Business Auxiliary Services - appeal allowed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 4. Considering the fact that the issue has been dealt by this Tribunal and the same has been affirmed by the Hon ble Apex Court in the case of Daya Shankar Kailash Chand reported in 2014 (34) STR J99 (Allahabad) which has been observed as under:- 3. We have seen the Supreme Court judgment in the case of Idea Mobile Communication Ltd. (2011 (23) STR 433 (SC)). The issue involved be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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. By following the said decision, we set aside the impugned order and allow the appeal with consequential relief to the appellants. 5. As the appellant is also engaged in the activity of sale and purch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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