2024 (5) TMI 376

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....,00,000/- under Section 76, 77 and 78. 2. Briefly the facts of the present case are that the appellants are Authorized Distributor/Franchise of BSNL and are selling its SIM Cards/Recharge coupons since may 2003 as an authorized distributor/franchise of BSNL the appellant are purchasing SIM Cards/Recharge coupons from BSNL on full payment of the Purchase consideration and selling these SIM Cards/ Recharge coupons to its customers on a Principal to Principal basis on a profit Margin. The face value of the SIM Cards/Recharge coupons sold by BSNL to the appellant also includes appellant's profit margin and BSNL is paying the service tax on the face value of SIM Cards/Recharge coupons. 3. The Revenue entertained the view that the appellant....

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....resent case. 6. After considering the submissions of Ld. DR and after perusal of the material and the decisions relied upon by the appellant in the pleadings, we find that the commission received by the appellant are for sale of SIM Cards and other products of BSNL. We also find that the service tax has already been paid by the BSNL on the products sold by the appellant. 7. Further, we find that this issue is no more res integra and has been settled by the various decisions of the Tribunal as relied upon by the appellant cited (Supra); in the case of Commissioner of CGST Vs. Rama Sales and Service - 2018 (12) GSTL 286 (All.), the Hon'ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by ....