2017 (1) TMI 763

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....ltant for the Assessee (s) Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Revenue against Order-in-Appeal No.499-ST/APPL/KNP/2010 dated 30.09.2010 by passed Commissioner (Appeals). 2. The brief facts of the case are that the respondents were purchasing SIM Card from BSNL and selling the same. On enquiry by Revenue, the Revenue came to know that BSNL paid a commission of Rs....

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....ot appreciate the arguments and confirmed the demand, ordered to pay interest and imposed penalty, is under Sections 76, 77 & 78 of Finance Act, 1994. Aggrieved by the said order, appeal before Ld. Commissioner (Appeals). The Ld. Commissioner (Appeal) decided the appeal through impugned Order-in-Appeal dated 30.09.2010. The Ld. Commissioner (Appeal) has taken into consideration the breakup of the ....

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.... into Service Tax. 4. Heard the Ld. DR for the Revenue, who has supported the grounds of appeal. 5. The respondent submitted their cross-objection No. 146/2011. The learned consultant for respondent contended that Rs. 15 per SIM Card received as commission for the respondent was already the part of assessable value on which BSNL has paid service tax. 6. Having considered rival contentions....