2013 (6) TMI 340

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....A For the Respondent: Ms. Shweta Bector, AR JUDGEMENT Per Archana Wadhwa: After dispensing with the condition of pre-deposit of dues, I proceed to decide the appeal itself inasmuch as the issue stands covered by the precedent decision of the Tribunal. 2. The appellant is engaged in purchase and sale of SIM cards of BSNL. Proceedings were initiated against the appellant for confirmat....

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..... They also submitted 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. 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 Ea....

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....on'ble Supreme Court was entirely different than the issue involved in the present case, we are of the view that following said decision by Commissioner (Appeals) in preference to the decision of Tribunal on the same issue as involved in the present case is not proper. We also refer to the latest decision in the case of Martend Food & Dehydrates Pvt. Ltd. Vide Final Order No. ST/A/684-687/12 Cus d....