2016 (9) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant Shri Satya Pal, AR- for the respondent ORDER The appellants are engaged in the activity of purchase and sale of SIM Cards of BSNL. Revenue of the objection is that the commission received by the appellant of SIM Card is chargeable to service tax under the category of "Business Auxiliary Service", therefore, impugned order proceedings were initiated against the appellants. The amount o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ision by Commissioner (Appeals) in preference to the decision  of Tribunal on the same issue as involved in the present ease is not proper. We also refer to the latest decision in the case of Martend Food & Dehdrates Pvt. Ltd. final order No.ST/A/684-687/2012-CUS, dated 06.11.2012, wherein after taking note of the entire case law available on the said issue, the Tribunal  in a detailed o....