2018 (8) TMI 1520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant(s): Sh. R.K. Hasija, Advocate Present for the Respondent(s): Sh. Tarun Kumar, AR ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of Service Tax under the category of 'Business Auxiliary Services' has been confirmed for the activity of sale and purchase of the SIM Cards of BSNL. 2. Heard the parties. 3. Considering the fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....involved in the present case we are of the view that following said decision by Commissioner (Appeals) in preference to the decision of Tribunal on the same issue as involved in the present ease is not proper. We also refer to the latest decision in the case of Martend Food & Dehydrates Pvt. Ltd. final order No.ST/A/684-687/2012-CUS, dated 06.11.2012, wherein after taking note of the entire case l....