2012 (12) TMI 37

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..... ppeals)'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 correct finding especially, in the light of the appellants having paid full value for the Sim Cards to the BSNL and sold the same on the profit margin - Impugned order is set aside and appeal allowed itself. - SERVICE TAX APPEAL NO .....

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..... the consent of both the sides. 3. The above referred decision of the Tribunal has followed the earlier decision in the case of South East Corportion v. CCE ST, [2009] 22 STT 446 (Bang-Cestat) which has observed as under : "There is no service carried out 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 .....

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