9911796707
TMI Blog2025 (1) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... Cards by the appellant - HELD THAT:- The issue is no more res integra and has been decided in favour of the assessees in a number of judgments. This Bench in the case of Jalandhar Sales vs. Commissioner of CE ST, Ludhiana [ 2024 (5) TMI 561 - CESTAT CHANDIGARH ] has held that ' the tribunal has held that the activity of purchase and sale of SIM card belonging to BSNL where BSNL discharged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal heirs Smt. Sonia Bhardwaj W/o Shri Jaideep Bhardwaj, Shri Sagar Bhardwaj S/o Shri Jaideep Bhardwaj and Ms. Sayesha Bhardwaj D/o Shri Jaideep Bhardwaj have decided to continue the proceedings. This Bench vide order dated 08.08.2024 has allowed the miscellaneous application filed under Rule 22 of the CESTAT (Procedure) Rules, 1982; accordingly, proceedings are continued. 2. Briefly stated facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 09.02.2018 upheld the order of the lower authority; hence the present appeal. 3. Shri Sudhir Malhotra, learned Counsel for the appellant submits that the issue of sale of SIM Cards bas been settled by a catena of judgments in favour of the assessees by holding that the activity undertaken by the appellant amounts to purchase and sale of SIM Cards and as such no service rendered. He pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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