TMI Blog2020 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 509 - ALLAHABAD HIGH COURT] , it is held that there is no agency service or sales promotion service provided in such transactions, but it is a case of sale/purchase of item from BSNL on principle to principle basis which is pure trading activity and on the cellular products, the BSNL has already discharged Service Tax, hence, demanding service tax again from the trader would amount to double ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said products from BSNL at wholesale prices and sells them at retail prices. The difference between the wholesale price and the retail price is the profit margin of the Appellant. The relationship between the Appellant and the BSNL is that of the Buyer and Seller. The BSNL pays service tax on the said cellular product at basic price which includes Appellant s profit margin. 3. The Ld. Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the Appellant submits that the transactions between the Appellant and BSNL were for sale/purchase of goods and not for rendition of any service. He relies on the judgment of the Allahabad High Court in the case of CCE Vs. Choteylal Radheyshyam reported in 2018 (8) G.S.T.L. 225 (All. H.C.) and the Tribunal in the case of Chetan Trader Vs. CCE reported in 2009 (13) STR 419 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product sold and customer care undertaken for principle where the principle has already paid service tax, again demanding service tax from the Appellant would amount to double taxation. 9. We find that the case of the Appellant is squarely covered by the ratio of the aforesaid decisions. Accordingly, we set aside the impugned Orders and allow the Appeals. (Operative part of the order was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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