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TMI Blog2015 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... al basis. The appellant cannot be termed as an agent of BSNL. In view of this, the finding of the learned Commissioner that the appellant is promoting the business of sale or service of BSNL is misconceived. The impugned order is therefore not consistent with law and the catena of judgments delivered by the Tribunal and High Court. The judgment cited above by the learned counsel for the appellant squarely cover the case of the appellant to the fact that the appellant is only engaged in trading activity and does not render any taxable service in the category of 'business auxiliary service'. - Decided in favour of assessee. - Appeal No. ST/1354/2010 - Final Order No. A/70012/2015 - Dated:- 16-9-2015 - P. S. Pruthi, Member (T) And S. S. Gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Counsel for the appellant submitted that the respondent-Revenue failed to bring in any evidence on record showing that the appellant is generating demand, rectifying complaints, providing after-sale service, promoting BSNL brand, performing other promotional events, etc. Whereas, the appellant has produced on record the letter written by the Chief General Manager of BSNL to Commissioner of Central Excise and Service Tax, clarifying that the relationship between BSNL and its franchisee. Chief General Manager had also informed the Commissioner that BSNL does not pay any commission to its franchisee and only offer discount to their franchisee at the time of sale of recharge vouchers. He further submitted that the appellant is not carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 'After hearing learned Counsel for the appellant, we are of the opinion that no substantial question arises in the instant appeal, in view of the decisions of the Apex Court in the case of Martend Food Dehydrates Pvt. Ltd. vide Final order dated 6.11.2012, wherein it was 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. Therefore, no interference is called for. Accordingly, the appeal is dismissed at the admission stage itself. 4.1. Further, in identical case of Daya Shankar Kailash Chand vs. Commissioner of Central Excise Service Tax 2013 (30) STR 428 (Tri.Del.), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iler solely for the purpose of booking new prepaid cellular mobile connections 1.9 Customer Counsellors; In the office a sale - person who receives walk-in-customers, understands their requirement, demonstrates the service and tries to close the order, have been appointed by the Noticee. Also he attends to telephonic enquiries and pursue the same, 1-10 Customer Care Executives; These are trained persons who guide/solve the problems of the subscribers regarding the usage of the service/handset and interact with the customer care centre for complaint handling. 5. Scope of Marketing Distribution: The distributor shall provide cellular mobile services to walk-in customers. It shall also establish, through its sales force, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin 24 hours of receipt of documents indicating completion of booking formalities and realization of booking account, 19. Payment terms: Basic Commission: The basic commission payable is as per Annexure B, BSNL reserves the right to change the target and commission along with commission structure at anytime during the period of agreement. Target will be fixed on stat of operation on per month basis. 5.1. The ld. A.R. points out the tax paid by BSNL is for telecommunication service provided by BSNL to customers and the tax demanded in the present appeals is for Business Auxiliary Service provided by the distributors to BSNL and there is no double taxation of the same service. 6. We have heard both the sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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