2016 (4) TMI 1249

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.... For the Appellant :- Dipak Seth JUDGEMENT Admit in light of law propounded by Hon'ble the Supreme Court in the case of Idea Mobile Communication Ltd. v. Commissioner of Central Excise & Customs, Cochin; 2011 (23) S.T.R. 433 (S.C.) on substantial questions of law framed as under: (i) Whether the Hon'ble CESTAT has erred in not confirming the demand of Service Tax along wi....

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....ed in treating it as double taxation when Services are distinct? Service Tax is paid on the full value of SIM card by BSNL under the "Telecommunication Service" and not under "Business Auxiliary Service". In the instant case Service Tax has been demanded from the respondent under the category of "Business Auxiliary Service" on the commission received from BSNL, which is different from "Telecom Ser....