2014 (2) TMI 331

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..... ing part of the commission of sim cards would not amount to Business Auxiliary Services and no service tax liability arises. The said view stands reversed by the Hon’ble Supreme Court in the case of Idea Cellular. At this juncture, we find that the appellant could have been under a bonafide impression that they are not liable to pay service tax on the commission received on sim cards as there were .....

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..... ce Act, 1994 read with Rule 4 of the Service Tax Rules, 1994) 5. Rs.5000/- (u/s 77(1)(c)(iii) of Finance Act, 1994) As applicable 2. The above said demands have been confirmed and penalties have been imposed on the ground that the appellant herein had not discharged the service tax liability on the service portion of the commission rece .....

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