9911796707
TMI Blog2007 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... only sales tax is attracted - Commissioner (Appeals)’s finding that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not correct - ST/99/2006 - 1264/2007 - Dated:- 12-11-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Rajesh Kumar T.R., C.A., for the Appellant. Mrs. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were also not rendering any other services, While selling the SIM cards, the BSNL discharged Sales tax, it was contended that the question of levy of Service tax did not arise. They further contended that as they were dealers and dealing in goods in the form of sale of SIM cards, there was no services involved for levy of Service tax. Their plea has been negatived. 2. The learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2 of the South East Corporation (Final Order No. 610/2007, dated 31-5-2007) (sic) (25-5-2007) is reproduced herein below: 2. I have heard both sides in the matter. I am of the considered opinion that the appellants were not carrying on the activity of Business Auxiliary Service. They have purchased BSNL post-paid/pre-paid Cellular SIM Cards and sold the same in the market. They have on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had on this issue, and the BSNL had clarified that they had already paid Service tax on the SIM cards sold to the appellants. This also clearly shows that the BSNL had already discharged their burden and there cannot be double taxation in the peculiar circumstances of the case. There is no merit in the impugned order and the same is set aside by allowing the appeal with consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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