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TMI Blog2024 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... mpanies 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. Further, in the case of M/S. DAYA SHANKAR KAILASH CHAND VERSUS CCE ST, LUCKNOW [ 2013 (6) TMI 340 - CESTAT NEW DELHI] , the tribunal has held that the activity of purchase and sale of SIM card belonging to BSNL where BSNL discharged the service tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributor for the second time is not called as per Section 65(19) and 65(105) (zzb) of Finance Act, 1994. The im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 23.10.2009 refers to the appellants were engaged in purchase and sale of SIM Cards, Pre-paid recharge coupons/bucks, quickies etc. of M/s Hutchison Essar South Ltd. M/s Hutchison Essar South Ltd. had paid service tax on the product 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 Hutchison Essar South Ltd. neither gave any dispatch directions nor products sold under their control/instructions. The appellant created their own dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the appellant. 9. Further, we find that this issue is no more rest integra and has been settled by the various decisions of the Tribunal as relied upon by the appellant cited (Supra); in the case of Commissioner of CGST Vs. Rama sales cited (Supra) 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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