TMI Blog2008 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that they had already paid service tax on the sim cards sold to the appellants, this also clearly shows that the BSNL had already discharged their burden and there cannot be double taxation – hence demand raised under “business auxiliary service” is set aside - 171 of 2007 - ST/207/2008(PB) - Dated:- 17-7-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Member (Technical) Shri Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the service provided by them. The appellants are paying Sales Tax in respect of goods sold by them. The appellant relied upon the decision of the Tribunal in the case of Karakkattu Communications Vs. CCE reported in 2007 (8) STR 164 whereby in a similar situation, the Tribunal set aside the demand. 3. The contention of the Revenue is that as the appellants are rendering se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the matter on the ground that the service tax has been discharged by BSNL and they were not getting Commission but were trading in the cards. They were discharging sales tax. Learned counsel relies on the ratio of the ruling of South East Corporation v. CCE by Final Order No. 610/2007 dated 25.5.07 in respect of identical issue and she says that this bench has already decided the case in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the appellants but actually they have done the activity of purchase and sale which comes within the purview of 'sale of goods'and sales tax is attracted. The Commissioner (Appeal)'s finding that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not a correct finding especially, in the light of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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