2016 (4) TMI 330

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..... Decided in favour of appellant with consequential relief
M. V. Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Venkatesh Iyer, Consultant For the Respondent : Shri D Nagvenkar, Addl Commr (AR) ORDER Per M. V. Ravindran This appeal is directed against the Order-in-Appeal No. AKP/238/NSK/2010 dated 17.08.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the Service Tax liability on the commission received from BSNL for the sale of mobile sim cards during the period from April, 2005 to December, 2008. 4. Both the lower authorities have come to the conclusion the amount received as commi .....

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..... t drew our attention to CESTAT Final Order No.ST/A/50337 - 50344/2014, dated 29.01.2014 in its own case in Appeal No. ST/1751/2011. 5. The ld. Departmental Representative while reiterating the contentions contained in Revenue's appeal, also referred to the judgement of Supreme Court in the case of Idea Mobile Communications Ltd Vs. CCE, Cochin [2011 (23) STR 433 (SC)] and the judgement of CESTAT Delhi in the case of CCE, Meerut Vs. Moradabad Gas Service 2013 (31) STR (Tri.-Del.)] which also relied upon the judgement of Supreme Court in the case of Idea Mobile Communications Ltd (supra). 6. We have considered the submissions of both sides. We find that CESTAT order dated 29.01.2014 which was issued in respect of several appellants in .....

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..... the "goods" and thus comes under the definition of "goods" under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "KGST Act") and accordingly levied sales tax on activation charges. The Department of Central Excise, Eranakulum (Service Tax Department) observed that a mere SIM card without activation is of no use and held that the appellant is liable to pay service tax on the value of SIM card also. In both the cases interest and penalty were levied. 5. Being aggrieved, the appellant filed appeal before the respective appellate authorities under the KGST Act and Central Excise Act, 1944. There were consequential recovery proceedings against the appellant and the appellant filed Writ Petition .....

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