TaxTMI 
TaxTMI 
2008 (12) TMI 143
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....for Appellants. Shri Sudhir Malhotra, Adv. for Respondent. Per P.K. Das : The Revenue filed this appeal against the order-in-appeal No. 13/CE/Appl/Jal/2007 dated 23.1.07 passed by the Commissioner (Appeals), Jalandhar. 2. Relevant facts of the case; in brief, are that the respondents sold the sim cards as per direction/instructions of M/s. Spice Communication Pvt. Ltd. and received commission ....
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....hority confirmed the demand of tax and appropriated demand as deposited by them and also imposed penalties. Commissioner (Appeals) modified the adjudication order to the extent demand of tax and penalty and interest for the period 1.7.2003 to 30.6.2004 was set aside. Hence, the Revenue filed this appeal. 3. Learned DR on behalf of the Revenue reiterates ground of appeal. He submits that Notificat....
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....ing of the Commissioner (Appeals). He submits that there is no dispute of sale of sim cards. He further submits that they were purchasing sim cards from M/s. Spice Communication Ltd. and sold in the market. He also submits that after amendment of notification on 9.7.2004 they were paying tax on the commission. It is his contention that when the sale of sim cards is not disputed, they are well with....
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....on and for rendering such service, the cell phone service provider has already discharged service tax. Thus," when service tax on the service provided through Sim Cards/Bucks and Quickies has already been paid by the cell phone service provider, no further service tax is liable to be paid by the appellants on account of such services. The adjudicating authority, however, held that since appellants....