2007 (5) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by which the Commissioner (Appeals) has confirmed the ACCE's Order confirming Service Tax of Rs. 18,446/- and imposing penalty of Rs. 500/- under Sections 76 and 77 of the Finance Act. The brief facts are : that the appellants were purchasing BSNL post-paid/prepaid Cellular Sim Cards; that they had paid the full value of it and the tax had been paid by BSNL. Revenue has proceeded against the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not promoting the sales as an agent on commission basis. Hence, the question of levy of Service Tax does not arise on the profits earned by them on the sale of the post-paid/pre-paid Sim cards. This plea has been rejected and the Commissioner (Appeals) has noted that the activity of selling/marketing the services of BSNL to come within the ambit of Business Auxiliary Service. 2. I have heard bo....