2007 (6) TMI 511

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....r the Respondent JUDGEMENT S.L. Peeran Both the appeals arise in common question of law and arise from respective Orders-in-Appeal No. 34/2006 ST dated 02.3.2006 and 33/2006 ST dated 28.2.2006 by which Service Tax has been confirmed on the appellants on the ground that they have not paid the service tax in respect of pre-paid SIM cards sold by them on behalf of BSNL. The appellants conten....

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....duced herein below:- "2. I have heard both the sides in the matter. I am of the considered opinion that the appellants were not carrying on the activity of Business Auxiliary Service. They have purchased BSNL post-paid/pre-paid Cellular Sim Cards and sold the same in the market. They have only received certain amount of profit, which is ultimately a business practice when goods are sold i....