2018 (8) TMI 555

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.... A. Mishra (A.R.) ORDER Per: Ramesh Nair The short issue involved in the present case is that the assessee are engaged in the sale of Sim Card of Vodafone, a Telecommunication service provider. They are getting margin in the form of discount, in the course of sale of the Sim Card, that margin was held to be taxable by the Revenue. 2. Sh. P.D. Rachchh Ld. Counsel appearing on behalf of the as....

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....3) STR 268 (tri.Del) * G.R. Movers Vs. CCE, Lukhnow 2013 (30) STR 634 (Tri.Del) * Commissioner Vs. G.R. Movers 2015 (37) STR J132 (All.) * CCE, Meerut Vs. Moradabad Gas Service 2013 (31) STR 308 (Tri.Del.) * Karakkattu Communication Vs. CCE, Cochin 2007 (8) STR 164 (Tri. Bang.) * Commissioner Vs. Karakkattu Communication 2016 (45) STR J209 (Ker.) * Vallamattam Communication Vs. CCE, Co....