2009 (1) TMI 23

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.... Advocate for the appellant. Shri Vijay Kumar, Departmental Representative, for the Revenue. [Order per: P. K. Das, Member (Judicial)] - As the issue involved in this case is in narrow compass, and therefore, after granting stay, the appeal is taken up for hearing. 2. The dispute in this case is, as to whether services of the appellant for sale of recharge coupon; cash cards, SIM etc. of ....

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....mission agent of M/s. SPICE Communication Pvt. Ltd. The appellant failed to make out a prima facie case. 5. After hearing both sides and on perusal of the record, we find that the main contention of the learned Advocate is that the applicant was engaged in sale of pre-paid and post-paid new connections which cannot come within the purview of 'C & F Agent'. In support of his claim, he drew atten....