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TMI Blog2024 (5) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... MISSIONER 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. Similarly, in the case of Dyal Medicos [ 2014 (11) TMI 1136 - CESTAT NEW DELHI] it was held by the Tribunal that commission on SIM Cards of BSNL where service tax has already been discharged by BSNL on full value of SIM cards, separate commission is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct sold by appellant and certificate to this effect also appended on the packing of product etc. which is produced in annexure B to the appeal paper book. 5. He further submits that the appellant had their own sale network comprising of sale executive and were themselves selling the said products. The salaries of staff were also paid by appellant. M/s Spice Communications Ltd neither gave any dispatch directions nor products sold under their control/instructions. The appellant created their own dealer network for sale of goods and were making sales to dealers on credit/cash at their own risk. They maintained stock for their own marketability and penetration in the market. He further submits that it is incorrect to equate amount earned from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cited (Supra) it was held by the Tribunal that commission on SIM Cards of BSNL where service tax has already been discharged by BSNL on full value of SIM cards, separate commission is not payable. Further, in the case of Daya Shankar Kailash Chand cited (Supra), the tribunal has held that the activity of purchase and sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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