2018 (8) TMI 960

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....And HON'BLE SHRI P. ANJANI KUMAR, TECHNICAL MEMBER MR. M.S. NAGARAJA, ADVOCATE T. RAJESWARA SASTRY & ASSOCIATAES FOR THE APPELLANT MR. RAJESH KUMAR, CA HIRAGANGE & ASSOCIATES MR. PAKSHIRAJAN, AR FOR THE RESPONDENT ORDER Per: P. Anjani Kumar The appellants are engaged in distribution of pre-paid cards and recharge coupons purchased from BSNL. 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 "Business Auxiliary Services". The appellants were issued a show-cause notices demanding a service tax on the commission received from BSNL. The show-cause notices were confirmed by the original adjudicating authority and the appellate aut....

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.... 01.04.2007 to 31.3.2009 Rs.21,64,978/- Rs.21,64,978/- 9 ST/2719/2012 M/s. Devangi Communications 01.10.2007 to 01.03.2009 Rs.8,08,735/- Rs.8,08,735/- 10 ST/2720/2012 -do- 01.12.2007 to 01.04.2010 Rs.6,24,337/- Rs.6,24,337/- 11 ST/25720/2013 -do- 01.04.2009 to 31.03.2010 Rs.11,10,285/- Rs.11,10,285/- 12 ST/25721/2013 -do- 01.04.2010 to 31.03.2011 Rs.2,51,801/- Rs.2,51,801/- 13 ST/21714/2014 M/s. Somaya Marketing 01.02.2009 ....

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....i.-Del.) * Omer Agencies (Hutch) vs. CCE, Allahabad: 2015 (40) STR 1135 (Tri.-Del.) * Karakattu Communication vs. CCE: 2007 (8) STR 164 (Tri.) affirmed by Hon'ble High Court of Kerala as reported in 2016 (45) STR J209 (Ker.) * Daya Shankar Kailash Chand vs. CCE, Lucknow: 2013 (30) STR 428 (Tri.-Del.) affirmed by Hon'ble High Court of Allahabad as reported in 2014 (34) STR J99 (All.) * CCE vs. Morabad Gas Services: 2013 (31) STR 308 (Tri.-Del.) * GR Movers vs. CCE: 2013 (30) STR 634 (Tri.-Del.) * CCE vs. Morning Star Agencies: 2017-TIOL-2603-CESTAT-BANG. 4. The learned Departmental Representative has invited the attention of the Bench to the fact that there is an agreement between BSNL....