2011 (8) TMI 652

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....ides 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 penalty of identical amount was also....

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.... 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 connections and customer care. As such, learned S....