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TMI Blog2024 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts sold by the appellant. This issue is no more res integra and has been settled by the various decisions of the Tribunal as relied upon by the appellant in the case of COMMISSIONER OF CGST AND CENTRAL EXCISE VERSUS M/S RAMA SALES AND SERVICES [ 2018 (3) TMI 556 - ALLAHABAD HIGH COURT] , the Hon ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by telecom companies not leviable to Service Tax under category of Business Auxiliary Service especially when such companies already discharged service tax on gross amount of Such SIM cards and charging any further service tax on same amount would lead to double taxation. Revenue relied upon the decisions of the Hon ble Apex Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... profit Margin. The face value of the SIM Cards/Recharge coupons sold by BSNL to the appellant also includes appellant's profit margin and BSNL is paying the service tax on the face value of SIM Cards/Recharge coupons. 3. The Revenue entertained the view that the appellant is liable to pay service tax under category of Business Auxiliary Services as he is promoting and marketing the services offered by the BSNL. On these allegations, a show cause notice was issued demanding service tax for the period from 01.01.2007 to 30.09.2007 amounting to Rs. 14,51,026/- and education Cess of Rs. 29,020/- and higher education cess Rs. 7,561/- under Section 73 of the Finance Act, by invoking the extended period of limitation along with interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Tribunal as relied upon by the appellant cited (Supra); in the case of Commissioner of CGST Vs. Rama Sales and Service 2018 (12) GSTL 286 (All.), the Hon ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by telecom companies not leviable to Service Tax under category of Business Auxiliary Service especially when such companies already discharged service tax on gross amount of Such SIM cards and charging any further service tax on same amount would lead to double taxation. Similarly, in the case of Dyal Medicos Vs. CCE and ST, Ludhiana-2017 (49) STR 409 (Tri.) it was held by the Tribunal that commission on SIM Cards of BSNL where service tax has already been discharged by BSNL on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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