2007 (5) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls) has confirmed the ACCE's Order confirming Service Tax of Rs. 18,446/- and imposing penalty of Rs. 500/- under Sections 76 and 77 of the Finance Act. The brief facts are : that the appellants were purchasing BSNL post-paid/prepaid Cellular Sim Cards; that they had paid the full value of it and the tax had been paid by BSNL. Revenue has proceeded against the appellants to levy Service Tax allegi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent on commission basis. Hence, the question of levy of Service Tax does not arise on the profits earned by them on the sale of the post-paid/pre-paid Sim cards. This plea has been rejected and the Commissioner (Appeals) has noted that the activity of selling/marketing the services of BSNL to come within the ambit of Business Auxiliary Service. 2. I have heard both sides in the matter. I am of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he light of the appellants having paid full value for the Sim Cards to the BSNL and sold the same on the profit margin. The learned Counsel points out to the correspondence with the BSNL, the appellants had on this issue, and the BSNL had clarified that they had already paid service tax on the Sim cards sold to the appellants. This also clearly shows that the BSNL had already discharged their burd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X