2017 (11) TMI 1653

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....ondent :  Shri P. Juneja, AR ORDER Per B. Ravichandran The short issue involved in the present appeal is with reference to service tax liability of the appellant on the consideration received/retained while selling ERC/SIM Cards of Reliance Telecommunication. M/s. Reliance Tele Communication are engaged in providing telecommunication services. The appellant is procuring ERCs/SIM card....

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....r service tax liability on the persons, who are dealing/selling the said ERCs/SIM cards to the public. We may refer to the decisions in the cases of Goyal Automobiles - 2016 (43) STR 268 (Tribunal-Delhi), Chotey Lal Radhey Shyam - 2016 (44) STR 266 (Tribunal-Allahabad) and G.R. Movers - 2013 (30) STR 634 (Tribunal-Delhi). 5. We also note that the ratio adopted by the Tribunal has been upheld by....