2013 (6) TMI 317

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..... and confirmation of demand on the distributors for the second time is not called for. - Demand set aside - Decided in favor of assessee. - Appeal No. 3112 & 3117/ 2012 - - - Dated:- 28-12-2012 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri Pramod Kumar, Jt. CDR For the Respondent: Shri Kalyan Singh, Consultant JUDGEMENT Per Archana Wad .....

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..... said goods. They also submitted that it is mentioned on the invoices issued by BSNL that the SIM cards /recharge coupons once sold shall not be taken back. As such, they contended that they have purchased the said SIM cards / recharge coupons from BSNL. They also submitted that M/s. BSNL has discharged service tax on MRP of SIM cards / recharge coupons and demand against the appellant would amoun .....

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..... Dehydrates Pvt. Ltd. Vide Final Order No. ST/A/684-687/12 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 service .....

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