2012 (8) TMI 206

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..... S V Murthy, Ashok Jindal, JJ. For Appellant: Shri D H Nadkarni, Adv. For Respondent: Shri V K Singh, SDR Per: B S V Murthy: The issue involved in all the four appeals is common and, therefore, all the four appeals are taken up together. 2. The issue is whether the appellants who are actually selling SIM Cards of BSNL to the customers are liable to the service tax or not. The Comm .....

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..... . CC CCE Cochin - 2007 (8) STR 405 (Tri. Bang.) 4. Karakkattu Communications vs. CCE Cochin - 2007 (8) STR 164 (Tri. Bang.) 5. Chetan Traders v. CCE Jaipur - 2009 (13) STR 419 (Tri. Del.) 6. JR Communications Power Controls - 2009 (14) STR 379 (Tri. Chennai) 7. Devangi Communications vs. Commissioner of Service Tax, Mysore - 2010 (19) STR 779 (Tri. Bang.) 5. In .....

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