9911796707
TMI Blog2024 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,00,000/- under Section 76, 77 and 78. 2. Briefly the facts of the present case are that the appellants are Authorized Distributor/Franchise of BSNL and are selling its SIM Cards/Recharge coupons since may 2003 as an authorized distributor/franchise of BSNL the appellant are purchasing SIM Cards/Recharge coupons from BSNL on full payment of the Purchase consideration and selling these SIM Cards/ Recharge coupons to its customers on a Principal to Principal basis on a profit Margin. The face value of the SIM Cards/Recharge coupons sold by BSNL to the appellant also includes appellant's profit margin and BSNL is paying the service tax on the face value of SIM Cards/Recharge coupons. 3. The Revenue entertained the view that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case. 6. After considering the submissions of Ld. DR and after perusal of the material and the decisions relied upon by the appellant in the pleadings, we find that the commission received by the appellant are for sale of SIM Cards and other products of BSNL. We also find that the service tax has already been paid by the BSNL on the products sold by the appellant. 7. Further, we find that this issue is no more res integra and has been settled by the various decisions of the Tribunal as relied upon by the appellant cited (Supra); in the case of Commissioner of CGST Vs. Rama Sales and Service - 2018 (12) GSTL 286 (All.), the Hon'ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri.) and it was observed by the Tribunal that the issue involved in the said case before the Supreme Court was different than the issue involved in the present case. It was also observed in para 3 in the case of Daya Shankar Kailash Chand that the issue involved in the case of Idea Mobile Communication before the Hon'ble Supreme Court was as to whether the value of SIM Cards is required to form part of the activation charges or not; in as much as the issue before the Hon'ble Supreme Court was entirely different than the issue involved in the present case. This decision of the Tribunal was upheld by the Hon'ble High Court of Allahabad High Court as reported in 2014 (34) STR J99 (All.). 10. By following the ratio of the above said decisions, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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