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TMI Blog2018 (2) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... AT ALLAHABAD], where it was held that the appellant is only engaged in trading activity and does not render any taxable service in the category of 'business auxiliary service' - appeal allowed - decided in favor of appellant. - Appeal No. ST/1678/2010- [DB] - Final Order No. 58224/2017 - Dated:- 1-12-2017 - Hon ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. B. Ravichandran, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the tax liability has already been discharged by BSNL. He also submits that the issue arising out of the present dispute is no more res-integra, in view of the following decisions of this Tribunal: i. Goyal Automobiles Vs. CCE, Chandigarh-II, 2016 (43) STR 268 (Tri. Del.) ii. Chotey Lal Radhey Shyam Vs. CCE ST, Lucknow , 2016 (44) STR 266 (Tri.-All.) iii. CCEm Raipur Vs. Ant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain demanding service tax from the franchisee would amount to double taxation which is not permissible in law. Secondly, we find that the appellant is only engaged in purchase and sale of SIM cards and recharge coupons and his relationship with BSNL is of principal-to-principal basis. The appellant cannot be termed as an agent of BSNL. In view of this, the finding of the learned Commissioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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