2023 (8) TMI 1381

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..... obile handsets purchased by the appellant from independent vendors - HELD THAT:- The issue decided in the case of in the absence of BALAJI ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAIPUR-I [ 2020 (3) TMI 17 - CESTAT NEW DELHI] where it was held that any services provided by the Appellant to Tata Tele Services, service tax could not have been levied on the amount of sub .....

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..... n be said to be an amount received for providing business auxiliary services to Tata Tele Services and, therefore, chargeable to service tax. It is the submission of the learned counsel for the appellant that the issue involved in the present appeal is identical and since the same has been decided in favour of the appellant/assessee, the appeal needs to be allowed. 2. Learned authorized repre .....

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