2018 (4) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Present for the Respondent: Mr. A. K. Batra, CA & Ms. Vibha Narang, Advocate PER: S. K. MOHANTY The issue involved in these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the respondent has been appointed as a distributor of the telecom company, M/s Bharati Airtel Ltd. for the purpose of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be taxed under the Business Auxiliary Service. Feeling aggrieved with the impugned orders, the Revenue has preferred these appeals before the Tribunal. 3. Heard both sides. 4. We find that the issue arising out of the present dispute is no more res - integra in view of the earlier decision of the Tribunal in the case of Chotey Lal Radhey Shyam vs. CCE & ST, Lucknow - 2015(11) T MI 979 - CESTA....