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TMI Blog2016 (9) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... aya Shankar Kailash Chand [2015 (8) TMI 1007 - ALLAHABAD HIGH COURT]. Therefore, in the light of the above decision, as the appellant is also engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, therefore, we hold that the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various penalties also imposed. 3. Heard the parties. 4. considering the fact that the issue has been dealt by this Tribunal and the same has been affirmed by the Hon ble Apex Court in the case of Daya Shankar Kailash Chand reported in 2014 (34) STR J99 (Allahabad) which has been observed as under:- 3. We have seen the Supreme Court judgment in the case of Idea Mobile Communication Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belonging to BSNL where BSNL has discharged the services tax on the full value of the SIM Cards, does not amount to providing business auxiliary services and confirmation of demand on the distributors for the second time is not called for. By following the said decision, we set aside the impugned order and allow the appeal with consequential relief to the appellants. 5. As the appellant is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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