2014 (11) TMI 1136

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.... Singh, Member (T) None, for the Appellant. Shri Suchitra Sharma, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The appellants filed the appeal against Order-in-Original No. 1/LDH/2013, dated 11-2-2013 in terms of which the service tax amount of Rs. 95,43,690/- was confirmed along with interest and penalty under Sections 76, 77 and 78 of Finance Act, 1994. The p....

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.... by several judgments of CESTAT including a judgment in the case M/s. Martend Food and Dehydrates (P) Ltd. and Others v. CCE, Kanpur : CESTAT Final Order No. ST/A/684-687/2012-CU[DB], dated 6-11-2012 [2013 (30) S.T.R. 634 (Tri.)]. 4. We have perused various judgments of CESTAT in this regard including the one referred to by the appellants. In the case of Daya Shankar Kailash Chand v. CCE &....

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....d 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 discharged the Service Tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributors for the second time ....