TaxTMI 
TaxTMI 
2016 (12) TMI 1275
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....discount from BSNL Telecom services. The Revenue is of the view that the services provided by the respondent to BSNL is taxable under the category of Business Auxiliary Service (BAS), therefore, a show cause notice was issued to the respondent for the period 2005-2010 on account of marketing and sale of re-charge vouchers, top up and sim-card of BSNL Telephone services for which they are liable to pay service tax on the commission received from the sale of such services. The matter was adjudicated and demand of service tax was confirmed against the respondent alongwith interest and various penalties were imposed. The said order was challenged by the respondent before the learned Commissioner (Appeals) who relied on the various judicial pron....
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....hether the value of the SIM cards is required to form part of the activation charges or not. Inasmuch as the issue before the Hon'ble Supreme Court was entirely different than the issue involved in the present case we are of the view that following said decision 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 & Dehydrates Pvt. Ltd. vide Final Order No. ST/A/684-687/2012-Cus., dated 6-11-2012, wherein after taking note of the entire case law available on the said issue, the Tribunal in a detailed order has held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has disc....
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....vices of promotion and marketing/distribution of its various products. During the course of enquiry, it was observed that the respondent neither paid Service Tax amount to Rs. 6,87,387/- including cess during the period 2008-09 and 2009-10 including April, 2010 nor submitted ST-3 returns as and when required. Accordingly, a show cause notice was issued to the respondent. The case was adjudicated by the Additional Commissioner, Central Excise, Lucknow, vide order dated 25-10-2011, wherein the adjudicating authority confirmed the demand of Rs. 6,87,389/- under the proviso to Section 73(1) of the Finance Act, 1994 along with interest and imposed penalty under various Sections 78 of the said Act. Feeling aggrieved, the respondent preferred an a....