2018 (2) TMI 746

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....ate For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Per Bench The appellants were engaged in providing services to cellular phone exporters on behalf of BPL Mobile Cellular Ltd. and were also engaged in collection of bill amounts from the customers and the like for which they receive commission and incentives. Department took the view that the said amounts woul....

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....has included amounts relating to sale of SIM cards which cannot form taxable services in view of the decision of the Tribunal in the case of Daya Shankar Kailash Chand Vs CCE & ST Lucknow - 2013 (30) STR 428 (Tri.-Del.). Ld.Advocate also draws our attention to para 5.5 of the impugned order where the lower appellate authority has, while setting aside penalty under Section 78, found that an element....

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....formed the appellant about the levy of service tax under the category of 'BAS'; that in the circumstances appellant cannot take the plea of bonafide belief about the taxability of their services. 4.1 Heard both sides and have gone through the facts. We find that, on question of leviability of service tax on the value of SIM cards sold by the appellant, the decision of the Tribunal relie....