2020 (7) TMI 183

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....pellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : 1. These Appeals arises out of Order-in-Appeal No.22-23/ST/B-II/ 2009 dated 30-06-2009 passed by the Ld. Commissioner (Appeals), Central Excise, Customs & Service Tax, Bhubaneswar. 2. The Brief facts of the instant case are that the Appellant is a Distributor/Re-Seller of BSNL's cellular pr....

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....proposing penalties under Section 76 & Section 77 which are upheld by the Adjudication Order dated 29-12-2008. 4. The Ld. Commissioner (Appeals) by the impugned Order, has upheld the Adjudication Order on the ground that the distributor's margin received by the Appellant from BSNL for Re-sale of cellular products are chargeable to service tax under Business Auxiliary Service defined U/s 65(19) w.....

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....e is no agency service or sales promotion service provided in such transactions, but it is a case of sale/purchase of item from BSNL on principle to principle basis which is pure trading activity and on the cellular products, the BSNL has already discharged Service Tax, hence, demanding service tax again from the trader would amount to double taxation. In the case of Chetan Trader Vs. CCE reported....