2019 (12) TMI 727

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....ppellant. Mr. Sourabh Goel, Sr. Standing Counsel, Indirect Taxes for the respondents. ORDER JASWANT SINGH, J. (ORAL) [1] The appellant, a proprietorship conern, is registered as Service Provider with the Service Tax Department and was a distributor of M/s. Idea Cellular Ltd. and providing "Business Auxillary Services" like purchase and sale of SIM Cards, bucks and recharge coupon. [2] Brief f....

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....mmissionerate, Rohtak, vide Order-in-Original dated 31.05.2016 (Annexure A-3) demanded the aforesaid service tax alongwith interest, while imposing the penalty.  [3] Aggreieved with the aforesaid Order-in-Original dated 31.05.2016 (A-3) , the appellant filed an appeal dated 26.07.2016 before the Commissioner of Central Excise Appeals-II, Delhi, which, vide order dated 20.02.2017 (Annexure A-....