TMI Blog2023 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... TRAL EXCISE, CUSTOMS SERVICE TAX, AURANGABAD [ 2016 (5) TMI 845 - CESTAT MUMBAI ] where it was held that the appellant is only engaged in purchase and sale of SIM cards and recharge coupons and his relation with BSNL is of principal to principal basis. The appellant cannot be termed as an agent of BSNL. The issue is no longer res- integra and stands settled in favour of the assessee - Appeal allowed. - Service Tax Appeal No. 13071 of 2013 -DB - A/11302/2023 - Dated:- 21-6-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Amal Dave, Advocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Radhey Shyam Vs. CCE ST, Lucknow 2016 (44) STR 66 ( Tri. All) 6. We have heard both the sides and perused records. On perusal of the records, we find that in this case BSNL had already paid service tax on the SIM cards and recharged coupons sold to the franchisee and again demanding service tax from the franchisee would amount to double taxation which is not permissible in law. Secondly, we find that the appellant is only engaged in purchase and sale of SIM cards and recharge coupons and his relation with BSNL is of principal to principal basis. The appellant cannot be termed as an agent of BSNL. In view of this, the finding of impugned order is therefore not consistent with law and the catena of judgments delivered by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) in preference to the decision of Tribunal on the same issue as involved in the present case is not proper. We also refer to the latest decision in the case of Martend Food Dehydrates Pvt. Ltd. vide Final Order Nos. ST/A/684-687/2012-Cus., dated 6-11-2012, wherein after taking note of the entire case law available on the said issue, the Tribunal in a detailed order has 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. By following the said decision, we set aside the impugned order and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 1994 along with interest and imposed penalty under (sic) Section 78 of the said Act. Feeling aggrieved, the respondent preferred an appeal before the Commissioner (Appeals), who, vide order dated 30-4-2012, upheld the order dated 25-10-2011. Thereafter, the respondent filed an appeal before the Customs, Excise Service Tax Appellate Tribunal (CESTAT), which was allowed vide order dated 18-12-2012. Hence, the instant appeal. After hearing learned Counsel for the appellant, we are of the opinion that no substantial question arises in the instant appeal, in view of the decisions of the Apex Court in the case of Martend Food Dehydrates Pvt. Ltd. vide final order dated 6-11-2012, wherein it was held that activity of purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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