2017 (3) TMI 1099

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.... of various products of M/s. B.S.N.L, which allegedly fall under the category of "Business Auxiliary Service" (BAS) in terms of Section 65(105) (zzb) of the Finance Act, 1994 which defines the term taxable service for 'Business Auxiliary' Service as "taxable service" means any service provided or to be provided to a client by any person in relation to Business Auxiliary Service. 2.2. Based on an information that M/s. B.S.N.L., Muzaffar Nagar is paying commission to their Franchisees, are not paying service tax on the commission received for providing the taxable category of service-promotion/marketing of various products of M/s. B.S.N.L. Officers of Anti Evasion, Central Excise Division, Muzaffar Nagar asked M/s. B.S.N.L., Muzaffar Na....

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....nder Section 73(1) of the Act along with interest under Section 75 of the Finance Act, 1994. A penalty of Rs. 200/- per day or 2% per month (whichever is higher) was imposed under Section 76, Rs. 10,000/- under Section 77 and Rs. 14,30,559/- under Section 78 of the Finance Act, 1994 were imposed upon the party. 2.5. Being aggrieved with the impugned Order-in-Original, the respondent filed an appeal with the Commissioner (Appeals), Central Excise, Meerut-l. The Commissioner (Appeals) vide OIA No. Appeal-I, MRT/MRT/39-ST/2014 dated 16.12.2014 has observed that M/s BSNL has paid service tax on the face value of SIM cards, Recharge Coupons etc. The Commissioner (Appeals) mainly relied on the CESTAT, decision in the case of M/s G.R. Movers Vs.....