2007 (6) TMI 209

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..... sp;      Ms. Radhika, Advocate for the Appellant. Ms. Sudha Koka, SDR for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The stay application and appeal are taken up together for disposal as per law. The appellants were acting as distributors of cellular mobile telephone service for and on behalf of BSNL as per the agreement entered into between them during the .....

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..... gs recorded in para 2 are 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 only received certain amount of profit which is ultimately a busi .....

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..... ssue, 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 same is set aside by allowing the appeal with consequential relief if any." The above ord .....

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