2018 (6) TMI 1153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Appellant Mr. N. Jagadish For the Respondent Per : P. ANJANI KUMAR M/s. Deccan Associates, the appellants, are engaged in distribution of pre-paid cards and recharge coupons owned by M/s. IDEA Media Communications Ltd., Cochin. The department has contended that the services undertaken by the appellants fall under sub-clause (1) of Clause 19 of Section 65 of the Finance Act, as "B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant submitted that in the following cases, it was held by the Hon'ble Tribunal that sale of SIM/recharge cards is not liable to service tax. • True Telecom vs. CST: 2017-TIOL-4481-CESTAT-DEL. • Goyal Automobiles: 2016 (43) STR 268 (Tri.-Del.) • Daya Shankar Kailash Chand vs. CCE: 2013 (30) STR 428 (Tri.-Del.) affirmed in Commissioner vs. Daya Shankar K....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri.-Bang.) • P. Gautam & Co. vs. CST: 2011 (24) STR 447 (Tri.-Ahmd.). • Mccann Erickson (India) Pvt. Ltd. vs. CST: 2008 (10) STR 365 (Tri.-Del.) • CST vs. Jaybharat Automobiles Ltd.: 2016 (41) TR 311 (Tri.-Mum.) • My Car Pvt. Ltd. vs. CCE: 2015 (40) STR 1018 (Tri.-Del.) • CST vs. Sai Services Station Ltd.: 2014 (35) STR 625 (Tri.-Mum....