2008 (7) TMI 46

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.... Shri Harpreet Singh, Advocate, for the appellant. Shri B.K. Singh, DR, for the respondent. [Order per S.S. Kang, Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand of Service Tax was confirmed on the ground that applicant is providing service of business auxiliary service.  The appellants are authorised franchise of BSNL....

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....ppellants are rendering service of promoting and marketing the service of M/s BSNL and the activity of promotion or marketing of the company falls between the scope of taxable service under the category of business auxiliary service, therefore, demand is rightly made. 4. We find that the issue involved in this appeal is already settled by the Tribunal in the case of Karakkattu Communications (s....

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....that this bench has already decided the case in assessee's favour.  The said final order refers to the clarification given by BSNL about discharge of service tax on sim cards sold to the distributors. 2. Heard learned DR who defends the order. 3. We have gone through the cited final order. The findings recorded in para 2 are reproduced herein below. "2. I have heard both sides in the....

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....t a correct finding especially, in the light of the appellants having paid full value for the Sim Cards to the BSNL, and sold the same on the profit margin.  The learned counsel points out to the correspondence with the BSNL, the appellants had on this issue, and the BSNL had clarified that they had already paid service tax on the sim cards sold to the appellants, this also clearly shows that....