2007 (8) TMI 103 - AT - Service Tax

Stay/Dispensation of pre-deposit - Revenue contended that appellant activity of buying/reselling of recharge coupons for making telephone calls is fall under BAS but it is not sustainable on the ground it is separate from being agent - stay granted

Summary

The Appellate Tribunal CESTAT, New Delhi heard both sides and perused the record. The appellant's activity of buying/reselling recharge coupons for telephone calls is not considered commission agent under Business Auxiliary Service. Tax demand is not sustainable, similar demand in Mangalore was dropped. Stay application is allowed.