2018 (8) TMI 555

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h (Advocate) For Respondent: Shri 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... • Commissioner of Daya Shankar Kailash Chand 2014 (34) STR J99 (All.) • Goyal Automobiles Vs. CCE, Chandigarh-II 2016 (43) 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.) •....