2012 (8) TMI 206

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....R Per: B S V Murthy: The issue involved in all the four appeals is common and, therefore, all the four appeals are taken up together. 2. The issue is whether the appellants who are actually selling SIM Cards of BSNL to the customers are liable to the service tax or not. The Commissioner (Appeals) in the impugned order has taken a view that the appellants are not liable to pay service tax ....

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....4 (Tri. Bang.) 5. Chetan Traders v. CCE Jaipur - 2009 (13) STR 419 (Tri. Del.) 6. JR Communications & Power Controls - 2009 (14) STR 379 (Tri. Chennai) 7. Devangi Communications vs. Commissioner of Service Tax, Mysore - 2010 (19) STR 779 (Tri. Bang.) 5. In this case the Revenue is in appeal and seeking stay against the order of Commissioner (Appeals). We find that in all the above case....