2016 (4) TMI 1249

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..... 16 - - - Dated:- 20-4-2016 - Hon'ble Shri Narayan Shukla and Hon'ble Ashok Pal Singh, JJ. For the Appellant :- Dipak Seth JUDGEMENT Admit in light of law propounded by Hon'ble the Supreme Court in the case of Idea Mobile Communication Ltd. v. Commissioner of Central Excise Customs, Cochin; 2011 (23) S.T.R. 433 (S.C.) on substantial questions of law framed as under: .....

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..... ESTAT was justified in dropping the demand? (iv) Whether the Hon'ble CESTAT erred in treating it as double taxation when Services are distinct? Service Tax is paid on the full value of SIM card by BSNL under the Telecommunication Service and not under Business Auxiliary Service . In the instant case Service Tax has been demanded from the respondent under the category of Business Auxilia .....

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