2007 (6) TMI 209

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....TED BY :           Ms. Radhika, Advocate for the Appellant. Ms. Sudha Koka, SDR for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The stay application and appeal are taken up together for disposal as per law. The appellants were acting as distributors of cellular mobile telephone service for and on behalf of BSNL as per the agreeme....

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....e through the cited final order. The findings recorded in para 2 are reproduced herein below. "2. I have heard both sides in the matter. I am of the considered opinion that the appellants were not carrying on the activity of Business Auxiliary Service. They have purchased BSNL post-paid/pre-paid Cellular Sim Cards and sold the same in the market.   They have only received certai....