2011 (8) TMI 254

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....   After hearing both sides duly represented by Shri B.L.Narsimhan, learned Advocate and Shri K.K.Jaisswal, learned SDR for the Revenue, we find that the service tax of Rs.1,60,616/- alongwith interest stands confirmed against the applicants for the period from November, 2004 to October, 2005 on the finding that they provided the business auxiliary services to M/s.BSNL. In addition a penal....

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.... (12) STR 267, Chetan Traders vs. CCE, Jaipur-2009 (13) STR 419 and R.Venkataramanan vs. CCE, Trichy-2009 (13) STR 187.   3. On the other hand, learned SDR drawing our attention to the finding of fact arrived at by the Commissioner (Appeals) submited that the appellants are authorised franchise of the BSNL for marketing various telcom services such as cellular, basic phones, WLL connection....