9911796707
TMI Blog2014 (11) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding the service of promotion and marketing and distribution of various products of BSNL for which they were receiving commission - Held that: - reliance placed in the case of M/s. Daya Shankar Kailash Chand Versus CCE& ST, Lucknow [2013 (6) TMI 340 - CESTAT NEW DELHI], where it was held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are franchisee of BSNL for providing the service of promotion and marketing and distribution of various products of BSNL for which they were receiving commission but did not pay service tax thereon. The adjudicating authority held that the appellants provided Business Auxiliary service and so were liable to service tax and hence the adjudicated liabilities mentioned above. 3. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court judgment in the case of Idea Mobile Communication Ltd. [2011 (23) S.T.R. 433 (S.C.)]. The issue involved before the Hon'ble Supreme Court was as to whether the value of the SIM cards is required to form part of the activation charges or not. Inasmuch as the issue before the Hon'ble Supreme Court was entirely different than the issue involved in the present case we are of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
