2015 (9) TMI 1221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (AR) For The Respondent : Shri Durgesh Nadkarni, Adv. Per: M V Ravindran: All these appeals are disposed of by a common order as they raise the same issue. 2. The issue involved in all these appeals is regarding the service tax liability under the category of telephone services. 3. The respondent herein are registered with the department and discharging the service tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... preferred an appeal before the Hon'ble High Court of Allahabad and their Lordships dismissed the appeal filed by the Revenue which is reported at 2015 (37) STR J132 (All.). 4. In yet another case, Daya Shankar Kailash Chand 2013 (30) STR 428 (T), this Bench followed the various decisions and held once service tax liability on the full value of the SIM card is discharged by BSNL, there cann....