2007 (6) TMI 209

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..... rofit which is ultimately a business practice when goods are sold in the market. The issue pertaining to levy of Sales Tax is already before the Apex court - Demand Set aside - ST/103-105/2007 - 735-737/2007 - Dated:- 29-6-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) REPRESENTED BY : Ms. Radhika, Advocate for the Appellant. Ms. Sudha Koka, SDR for the R .....

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..... as already decided the case in assessee's favour. The said final order refers to the clarification given by BSNL about discharge of Service tax on sim cards sold to the distributors. 2.   Heard learned DR who defends the order. 3.  We have gone through the cited final order. The findings recorded in para 2 are reproduced herein below. "2. I have heard both sides in the .....

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..... e is not a correct finding especially, in the light of the appellants having paid full value for the Sim Cards to the BSNL and sold the same on the profit margin. The learned counsel points out to the correspondence with the BSNL, the appellants 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 th .....

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