2013 (6) TMI 317

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....h, Consultant JUDGEMENT               Per Archana Wadhwa: Both the appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. 2. The Respondents are engaged in purchase and sale of SIM cards of BSNL. Proceedings were initiated against them for confirmation of Service Tax ....

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....tted that M/s. BSNL has discharged service tax on MRP of SIM cards / recharge coupons and demand against the appellant would amount to double taxation. 3. The above pleas were not accepted by the lower authorities who have confirmed the demand and imposed penalties on the appellants. Commissioner (Appeals) took note of the earlier decision of the Tribunal in the case of M/s. South East Corporat....