2015 (8) TMI 1007

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..... ase 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 - Decided against Revenue. - Central Excise Appeal No. 21 of 2013 - - - Dated:- 25-7-2013 - Rajiv Sharma and Satish Chandra, JJ. ORDER Heard Mr. Rajesh Singh Chauhan, learned Counsel for the appellant. In nuts .....

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..... know, vide order dated 25-10-2011, wherein the adjudicating authority confirmed the demand of ₹ 6,87,389/- under the proviso to Section 73(1) of the Finance Act, 1994 along with interest and imposed penalty under various Sections 78 of the said Act. Feeling aggrieved, the respondent preferred an appeal before the Commissioner (Appeals), who, vide order dated 30-4-2012, upheld the order dated .....

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