9911796707
TMI Blog2007 (5) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside demand - ST/11/2007 - 610/2007 - Dated:- 25-5-2007 - [Order per] - This appeal arises, from O-I-A No. 155/2006-S.T., dated 27-10- 2006 by which the Commissioner (Appeals) 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 pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying on any activity of Business Auxiliary Service does not arise, as they are purchasing and selling the post-paid/pre-paid Cellular Sim Cards and not promoting the sales as an agent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not correct finding especially, in the 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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