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2017 (9) TMI 938
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....ndent ORDER Per : Ramesh Nair The fact of the case is that the appellant is engaged in selling SIM Card, Pre-paid and Recharge Vouchers of M/s. Bharti Cellular Ltd. against which they are receiving the commission. The department has raised the demand of service tax on such commission under the category of Business Auxiliary Service. 2. None appeared on behalf of the appellant. 3. Sh....
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....s cases this Tribunal has taken the above view in the following judgments. (i) R.B. Agencies Vs. Commissioner of Central Excise, Calicut - 2008 (11) STR 124 (Tri. Bang.) held that- "This appeal has been filed against Order-in-Appeal No.180/2006-S.T., dated 17-11-2006 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin." 2. The learned Advocate Shri M. Ba....
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....usiness Auxiliary Services". 4. On a very careful consideration of the issue, I find that the matter is covered by the decisions of the Tribunal cited supra. The appellants merely purchase SIM cards and recharge coupons from BSNL and sell the same for a profit. It is also seen that Sales Tax Authorities are proceeding against the similarly situated parties for payment of Sales Tax. In any....
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....ately a business practice when goods are sold in the market. The issue pertaining to levy of Sales Tax is already before the Apex Court. There is no service carried out by the appellants but actually they have done the activity of purchase and sale which comes within the purview of sale of goods and sales tax is attracted. The Commissioner (Appeals)'s finding that the appellant is doing the ac....