2018 (3) TMI 556

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....h Agrawal ORDER Heard Sri Piyush Agrawal learned counsel for the appellant and Sri Subham Agrawal assisted by Ms.Sanyukta Singh learned counsel for the respondent assessee. This is department's appeal under section 35-G of the Central Excise Act,1944 against the judgment and order dated 3.7.2017 passed by the Custom, Excise and Service Tax Appellate Tribunal, Allahabad Bench, Allahaba....

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.... (23) STR 433 (SC) has held that the value of SIM cards forms part of the activation charges as no activation is possible without a valid functioning of SIM card and the value of the taxable service is calculated on the gross amount received by the operator from the subscribers and the present transactions to BSNL and payment by BSNL were different, whether the Hon'ble CESTAT was justified in ....

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....ax for value of telecommunication service being provided by them to the customer. Revenue is demanding tax on the service provided by distributor to BSNL which is in the nature of marketing of the services of BSNL to its customers and tax is demanded under the head of "Business Auxiliary Service". Under the scheme of levy and collection of service tax there is a liability on the distributors to pa....

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....he purview of 'Business Auxiliary Service'. Moreover M/s.BSNL have already discharged the burden of Service Tax on the gross amount of SIM cards and demand of service tax on the same amount from the appellants will only lead to double taxation which is not permissible under the law. Hence the demand of service tax as ordered vide impugned order in original is not sustainable. Further when ....