2007 (5) TMI 111

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....s) 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 appellants to levy Service Tax allegin....

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....nt 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 both sides in the matter. I am of the....