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TMI Blog2008 (12) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... 1484/2008 dt. 24.12.2008 certified on 6.1.2009 in Appeal No. ST/07/2007/MAS) Shri M. N. Bharathi, Adv. for Appellants. ShriN.J. Kumaresh, SDR for Respondents. [Order per : P. Karthikeyan, Member (Technical)] - The impugned order affirmed demand of service tax from the appellants under the head Business Auxiliary Services (BAS) and Rs. 520/- under the head Repair and Maintenance Service. This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the appeal, the Ld. Counsel submits that in the instant case, BSNL pays sales tax on sale of sim cards and recharge coupons. Once the sales tax is paid on the value of cards at which they are sold to ultimate customers, no further liability survived in relation to any service associated with provision of telephony or sale of sim cards & recharge coupons. Appellants could be charged for BAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mediary treating it as commission. The Ld. SDR reiterates the reasoning and finding contained in the impugned order. 3. I have carefully considered the case records and the submissions by both sides. It is settled that payment of sales tax on sim cards and recharge coupons is full discharge of tax liability on the transaction by BSNL. In the case at hand, BSNL pays sales tax on sim cards & rechar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the business of sale or service of BSNL is misconceived. The impugned order is therefore not consistent with law. I also find that in South East Corporation Vs. CCE & ST, Cochin case (supra), this Tribunal had held as under: "There is no service carried out by the appellants but actually they have done the activity of purchase and sale which comes within the purview of 'sale of goods' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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