2019 (11) TMI 1208

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....lant ORDER Jaswant Singh,J. Revenue has filed the instant appeal under Section 35 G of the Central Excise Act,1944 read with Section 83 of Finance Act,1994 challenging the order dated 16.9.2014 (Annexure A-3) passed by CESTAT whereby it was held that buying and selling of sim cards belonging to M/s BSNL is not an activity falling under the category of "Business Auxiliary Service" chargeable t....

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....nd 65(105) (zzb) independent of each other in terms of provisions of Section 66 ibid? iv)Whether the respondent was not liable to discharge their own service tax liability independent of and apart from that discharged by M/s BSNL? The appeal stands "Admitted". Now CM 23114-CII/2019 has been filed on behalf of the appellant stating therein that Central Board of Indirect Taxes and Customs has....